Pls tell how to adjust the additional informations

Dear student,


Income & Expenditure a/c

Expenditure	Amount	Income	Amount
Salary   28000 (+) outstanding 2000 (-) amount paid for 2020 (6000)	24000	Subscription	25000
General expenses	6000	Surplus from entertainment	8000
Electricity charges	4000	Sale of old newspaper	2000
Depreciation on furniture	2000	Hire of ground	14000
newspaper	8000
Surplus	5000
	49000		49000

Balance sheet as on 31/3/2020

Liabilities	Amount	Assets	Amount
Salaries outstanding	6000	Subscription outstanding	6000
Capital fund(b/f)	247000	Building	2,00,000
		Furniture	20,000
		Books	20,000
		cash at bank	7000
	2,53,000		2,53,000

Balance sheet as on 31/3/2021

Liabilities	Amount	Assets	Amount
Advance subscription	4000	Subscription outstanding: For 2020-21  - 5000       2019-20 - 1000	6000
Salaries outstanding	2000	Building	2,00,000
Capital fund 247000 (+) surplus 5000	252000	Furniture  20,000 (-) depreciation (2000)	18000
		books  20,000 (+) purchases 10,000	30,000
		cash and bank	4000
	2,58,000		2,58,000

Regards