From the followingparticulars, prepare Income and Expenditure account: Details Amount Rs Fees collected, including Rs 80,000 on account of the previous year 5,20,000 Fees for the year outstanding 30,000 Salary paid , including Rs 5,000 on account of the previous year 68,000 Salary outstanding at the end of the year 3,000 Entertainment expenses 8,000 Tournament expenses 25,000 Meeting Expenses 18,000 Traveling Expenses 7,000 Purchase of Books and Periodicals, including Rs 31,000 for purchase of Books 40,000 Rent 15,000 Postage, telegrams and telephones 6,000 Printing and Stationery 18,000 Donations received 25,000