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*