Pls prepare income and expenditure account

Dear student,

   Income & Expenditure a/c

Expenditure	Amount	Income	Amount
Depreciation on furniture	12000	Donation	44000
Salary  1,00,000 (-) outstanding at beginning (6000)	94000	Subscription 60,000 (-) outstanding at end (2000) (+) outstanding at beginning 15,000	73000
Honorarium	4000	Sale of old material	2000
Surplus	1,29,000	Entrance fees	1,20,000
	2,39000		2,39,000

Calculation of subscription
Total amount of subscription to be paid  by members  75X 1000 = 75,000
(-) Subscription received during the year                                      (60,000)
 Amount outstanding                                                              = 15,000
Regards