Pls help me in solving npo

Dear student
income and expenditure A/c
for the year ended 31st december, 2019
Dr.                                                                                                                              Cr.

expenditure	rs	income	rs
to salary                       15,000 add : outstanding salary 1500	16,500	by subscription     52,000 less: subscription outstanding for 2018 3,000 add: subscription outstanding for 2019 2,000	51,000
to office expenses	6,000	by entrance fees	5,000
to tournament expenses(w.n1) (31,000 0 - 26,000)	5,000	by sale of old newspaper	1,000
to depreciation on building (75,000 X 10%) = 7500 furniture (18,000 X 10 %)=1800 sports euipments (70,000 X 10%) = 7,000 billiard table(20,000 X 10%)=2,000	18,300	by interest on investment (30,000 X 12%)	3600
to surplus(i.e excess of income over expenditure)	14,800
	60,600		60,600

working note: 1) as tournament fund has rs 26,000 only. and tournament expenses has rs 31,000. therefore, rs 5000 is transferred to income and expenditure account.
2) we are assuming legacy as of capital nature,therefore, it is not tranferred to income and expenditure account.
Regards