Prepare Income and Expenditure Account from the following Receipts and Payments Account of Delhi Nursing Society for the year ended 31st March, 2018: RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31st March, 2018 Dr. Cr. Receipts ₹ Payments ₹ To Balance b/d (Cash at Bank) To Subscriptions To Fees from Non-members To Government Grant To Donations for Building Fund To Interest 2,01,000 1,11,500 27,000 1,00,000 1,56,000 3,800 By Salaries of Nurses By Board , Laundry and Domestic Help By Rent, Rates and Taxes By Cost of Car By Expenses of Car By Drugs and Incidental Expenses By Balance c/d (Cash at Bank) 65,600 38,000 20,000 2,00,000 84,000 67,000 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.