The Following is the Receipt and Payment Account of Arhima F C for the year ended 31st Dec 2009:

Receipts Amount Payments Amount Cash in hand 100 Grounds mans Fee 750 Balance as per Pass Book: Mowing Machine 1,500 Deposit A/c 2,230 Rent of Ground 250 Current A/c 600 Cost of Teas 250 Bank Interest 30 Fares 400 Donation & Subscriptions 2,600 Printing & Office Expenses 280 Receipts from Teas 300 Repairs to equipments 500 Contribution to fares 100 Honoraria to Secy. & Treasurer Sale of equipment (at Book Value) 80 for 2008 400 Net proceeds of variety Balance at bank as per Pass Book Entertainment 780 Deposit A/c 3,090 Donation for forthcoming Current A/c 150 Tournament 1,000 Cash in Hand 250 7,820 7,820 You are given the following additional information: 1-1-2009 31-12-2009 Rs. Rs. Subscription due 150 100 Subscription received in advance 200 150 Amount due for printing 150 80 Cheques unpresented being payment for repairs 300 260 Estimated value of machinery & equipment 800 1,750 Interest not yet entered in the Pass Book 20 Bonus to Grounds man 300 For the year ended Dec .31, 2009, the honoraria to Secy. and treasurer are to be increased by a total of Rs.200 Prepare the Income & Expenditure Account for 2009 and the Balance Sheet as at 31-12 2009