How are the following items dealt with while preparing Income and Expenditure Account of a club for the year ended 31st March, 2019?
| 1st April, 2018 (₹) | 31st March, 2019 (₹) | |
| Outstanding Locker Rent | 4,600 | 6,300 |
| Advance Locker Rent | 3,000 | 4,000 |
Income and Expenditure Account
for the year ended 31st March, 2019
| Expenditure | Amount (Rs.) | Income | Amount (Rs.) | |
| Locker Rent Received | 52,000 | |||
| Add: Outstanding at the end | 6,300 | |||
| Add: Advance in the beginning | 3,000 | |||
| Less: Outstanding in the beginning | 4,600 | |||
| Less: Advance at the end | 4,000 | 52,700 |