Extract of a Receipt and Payment Account for the year ended on March 31, 2015:
Payments:
Stationery Rs. 23,000
Additional Information:

From the following Receipt and Payment Account prepare final accounts of a Unity Club for the year ended March 31, 2017 Receipt and Payment Accounts for the year ending March 31, 2017 Balance Sheet as on March 31, 2017 Additional Information: 1. The Club had 500 members each paying an annual subscription of Rs. 150. 2. On 31.3.2016 salaries outstanding amounted to Rs. 1,200 and salaries paid included Rs. 6,000 for the year 2015-16 . 3. Provide 5% depreciation on Land and Building.