From the following particulars relating to the Ramakrishna Mission Charitable Hospital prepare income and Expending account for the year ended 31st Mrach 2019 and Balance Sheet as at that date:

`{:("Additional informaiton",,"As at 1st April 2018(Rs)",,"As at 31st March 2019(Rs)"),("Subscription Due",,"2,400",,"2,800"),("Subscription Received in Advance",,"640",,"1,000"),("Stock of Medicines",,"88,100",,"97,400"),("Estimated value of Equipments",,"2,12,000",,"3,16,000"),("Building (Cost less depreciation)",,"4,00,000",,"3,80,000"):}`

Answer

Capital Fund (Opening)-Rs 17,73,160 ; Surplus -Rs 59,790 Balance Sheet Total -Rs 18,33,950.

Explanation

1.investment =Rs `70,000xx 100//7` =Rs 10,00,000.
This investment will appear in the opening and closing Balance Sheets
2. Subscription credited to income and Expenditure Account will be Rs 4,80,000.