From the following Receipts and Payments Account of Accountans Club prepare Income and Expenditure Account for the year ended 31st March 2019 :

(i) Subscriptions in arrears for the year ended 31st March 2019 -Rs 1,35,000 and Subscriptions received in advance during the year ended 31st March 2019 -Rs 39,000.
(ii) Insurance Premium prepaid is Rs 3,000
(iii) the detail with respect to Stationery of Accountants club is as follows :
`{:(,"31st March",,"1st April"),(,"2019Rs",,"2018Rs"),("Stock of Stationery","30,000",,"5,000"),("Creditors for Stationery","40,000",,"26,000"),("Advance for Stationery paid in 2018-19","7,000",,"....."),("Advance paid for Stationery carried from 2017-18","5,000",,"......"):}`