From the following particulars relating to Ganesh Charitable Society, prepare a Receipts and Payments Account for the year ending 31st March, 2019:
| Particulars | Amount Rs. |
| Opening balance of cash | 20,000 |
| Subscriptions received: | |
| 2017 – 18 25,000 | |
| 2018 – 19 1,00,000 | |
| 2019 – 20 15,000 | 1,40,000 |
| Entrance fees received | 45,000 |
| Sale of old sports material | 5,000 |
| Rent paid | 19,000 |
| Donations received for construction of building | 1,00,000 |
| Office expenses paid | 23,000 |
Marks-3, CBSE:2019-20/Main/02/Q-14*