From the following particulars relating to the Ramakrishna Mission Charitable Hospital, prepare Income and Expenditure Account for the year ended 31st March, 2019 and Balance Sheet as at that date. RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31st March, 2019 Dr. Cr. Receipts ₹ Payments ₹ To Cash in Hand on 1st April, 2018 71,300 By Medicines ​3,05,900 To Subscriptions 4,79,960 By Doctor's Honorarium 90,000 To Donations 1,45,000 By Salaries 2,75,000 To Interest on Investment 7% for full year 70,000 By Petty Expenses 4,610 To Proceeds from Charity Show 1,04,500 By Equipments 1,50,000 By Expenses on Charity Show 7,500 By Cash in Hand on 31st March, 2018 37,750 8,70,760 8,70,760 Additional Information: As at 1st April, 2018 (₹) As at 31st March, 2019 (₹) Subscriptions Due 2,400 2,800 Subscriptions Received in Advance 640 1,000 Stock of Medicines 88,100 97,400 Estimated value of Equipments 2,12,000 3,16,000 Building (cost less depreciation) 4,00,000 3,80,000