How would the following items be treated while preparing the financial statements of a sports club?
| Particulars | Amount Rs. |
| Prize Fund | 44,000 |
| Interest on Prize Fund Investments | 6,000 |
| Prizes Awarded | 46,000 |
| Match Expenses | 64,000 |
| Prize Fund Investments | 44,000 |
Marks-3, CBSE:2019-20/Main/01/Q-14*