please help me to solve this problem
Dear Student,
| Income and Expenditure Account for the year ending March 31, 2018 | ||||||
| Dr. | Cr. | |||||
| Expenditure | Amount (Rs) | Income | Amount (Rs) | |||
| Audit Fees | 2,500 | Subscription | 20,500 | |||
| Add: Outstanding | 2,500 | 5,000 | Less: Current Advance | 1,500 | ||
| Rent | 1,800 | Add: Current O/s | 2,000 | 21,000 | ||
| Stationery & Postage | 250 | Donation | 1,250 | |||
| Salary | 8,000 | Interest on Govt. Bond | 850 | |||
| Functions | 1,050 | Add: Accrued Interest | 700 | 1,550 | ||
| Depreciation on Furniture | 250 | |||||
| Surplus | 7,450 | |||||
| 23,800 | 23,800 | |||||
| Balance Sheet as on March 31, 2018 | |||||
| Liabilities | Amount (Rs) | Assets | Amount (Rs) | ||
| Capital Fund | Government Bond | 31,000 | |||
| Opening Balance | 36,400 | Add: Accrued Interest | 700 | 31,700 | |
| Add: Donation | 1,250 | Furniture | 3,250 | ||
| Add: Surplus | 7,450 | 45,100 | Less: Depreciation | 250 | 3,000 |
| Outstanding Audit Fees (2,500 + 2,500) | 5,000 | Maps & Charts | 1,600 | ||
| Subscription Received in Advance | 1,500 | Add: Purchases | 3,400 | 5,000 | |
| Subscriptions Outstanding (1,000 + 2,000) | 3,000 | ||||
| Cash in hand | 8,900 | ||||
| 51,600 | 51,600 | ||||