Additinal Information: On 31st March, 2020, the Club possessed books of 2,00,000 and Furniture of 85,000. Provide depreciation on these assets@ 10% including the purchases during the year. Subscriptions in arrears in the beginning of the year amounted to 3,500 and at the end of the year 5,500 were outstanding.

The Club paid three months' rent in advance both in the beginning and at the end of the year.