From the following Receipts and Payments Accounts of Rolaxe Club, for the year ended 31st March, 2019. Prepare Income and Expenditure Account for the year ended 31st March, 2019.
Receipts and Payments Account for the year ended 31st March, 2019

Additional Information :-
i) Depreciate furniture by 15% p.a.
ii) There were 416 Life Members on 31.3.2018 the subscription payable by each member, to be a life time member is ₹ 125
iii)