The following particulars taken from the cash book of surya club, Patna, Prepare Receipts & payment Account
Bank Balance as on April 1, 2018, 	
25200
Cash in hand on April 1, 2018, 	
8,800
Entrance Fee Received,		
6,400
Subscriptions received in Financial year
                               For  2017-18
1500
2018-19
48000
2019-20
1200
Accrued Subscriptions for 2018-19		
2000
Book Purchased				
16000
Payment of outstanding Books			
1200
Purchase of newspaper & Magazines	
1800
Outstanding printing & stationery 		
600
Office Expenses				
12500
Salaries Paid					
24000
Salary Paid for March 2018
2500
Outstanding Salary for March 2019, 
2000
					
Explanation:
1500
2018-19
48000
2019-20
1200
Accrued Subscriptions for 2018-19
2000
Book Purchased
16000
Payment of outstanding Books
1200
Purchase of newspaper & Magazines
1800
Outstanding printing & stationery
600
Office Expenses
12500
Salaries Paid
24000
Salary Paid for March 2018
2500
Outstanding Salary for March 2019,
2000