Following is the Receipts and Payments Account of You Bee Forty Club for the year ended 31st March 2019 :

Additional Information :
(i) Outstanding Subscriptions for the year ended 31st March 2019 -Rs 55,000.
(ii) Outstanding Salaries and Wages -Rs 40,000.
(iii) Depraciate Sports Equipments by 25%
Prepare income and Expenditure account of the club from the above particulars.