Sum no. 23

Dear Student,
kindly refer provided link(question 20) for your solution  https://www.meritnation.com/cbse-class-12-commerce/accountancy/double-entry-book-keeping-ts-grewal-vol.-i-2019/financial-statements-of-not-for-profit-organisations/textbook-solutions/59_17_3525_25107_1.60_142337 

Regards