From the following Receipts and Payments Account and additional information relating to the star Cri...........

From the following Receipts and Payments Account and additional information relating to the star Cricket Club, prepare Income and Expenditure Account for the year ended 31st March, 2019 and Balance Sheet as at that date:

RECEIPTS AND PAYMENTS ACCOUNT

Dr. Cr.

Receipts			Payments
To Balance b/d:			By Upkeep of Fields		20,000
Cash in Hand 1st April, 2018	10,000		By Tournament Expenses		7,000
Cash at Bank as per Pass Book	20,000	30,000	By Rates and Insurance		2,000
To Members' Subscriptions		50,000	By Telephone		500
To Admission Fee		3,000	By Stationery		1,000
To Sale of Old Bats, etc.		500	By General Charges		500
To Hire of Ground		3,000	By Secretary's Honorarium		2,000
To Subscriptions for Tournament To Donations To Legacy Donations		10,000 75,000 25,000	By Bats, Balls, etc. By Balance c/d: Cash in Hand 31st March, 2019 Cash at Bank as per Pass Book	1,00,000 56,500	7,000 1,56,500
		1,96,500			1,96,500