On 1st January, 2018 the cash balance of Vikram Vachnalaya is 2,300. The following are the transactions for the year ending on 31st December- Subscription received for the current year * 10,500, Subscription received for the next year * 660 ; Life Membership ₹ Fee * 1,600; Donation received * 1,100 ; Purchase of Furniture * 1.200 ; Entry Fee *1,000; Investment 10,000 ; Purchase of Books * 1,400 ; Newspaper and periodicals 500; General Expenses 300; Salaries 1,500; Stationery 520 ; Repairing Expenses * 180; Deposited into Bank * 1,500 : Outstanding Salary * 100. Depreciation on Furniture at 10% and Life Membership fee and Entry fee are to be capitalised. From the above particulars prepare Receipts and Payments A/c and Income and Expenditure A/c.
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