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From the following Receipts and Payments...

From the following Receipts and Payments Account prepare final accounts of Chandigarh Bowling club for the year ended 31st March 2019 :


Additional Information
(i) The Club had 500 member each paying an annual subscription of Rs.1,500.
(ii) On 31st March 2019 Salaries outstanding amounted to Rs. 12,000 and salaries paid included Rs. 60,000 for the year 2017-18.
(iii) Provide 5% depreciation on Land and Building

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