Prepare Income and Expenditure Account from the following Receipts and Payments Account of Delhi Nursing Society for the year ended 31st March, 2019: RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31st March, 2019 Dr. Cr. Receipts ₹ Payments ₹ To Balance b/d (Cash at Bank) 2,01,000 By Salaries of Nurses 65,600 1,11,500 38,000 27,000 20,000 1,00,000 2,00,000 1,56,000 84,000 3,800 67,000 (Cash at Bank) 1,24,700 5,99,300 5,99,300 Donation of ₹ 10,000 received for Building Fund was wrongly included in the Subscriptions Account. A bill of medicines purchased during the year amounted to ​₹12,800 was outstanding. Government Grant is not for a specific purpose.