Glaxo Club's Balance Sheet as at 1st April 2018 was as under :

Receipta and Payments Account for the year ended 31st March 2019 was : ,

Subscription still to be received are Rs 5,500 but subscriptions already received include Rs 4,000 for next year. Salaries stil unpaid are Rs 6,000 . Sports Equipments are now valued at Rs 45,000 prepare income and Expenditure Account and the Balance Sheet after charging 10% depreciation on Billiards Tables.