Fill in the blanks with appropriate words: (i) Receipts and Payments Account is___________ of the year's_____. (ii) In the Receipts and Payments Account receipts are shown on the _______ side. (iii) Credit balance in the Income and Expenditure Account means excess of _____ over _____ (iv) Income and Expenditure Account shows all_________ receipts and ____ Payments for an accounting year (v) Subscriptions received in advance by a club are shown on the_________ side of the Balance Sheet. (vi) Life Membership Fees received by a club are shown on the _____. (vii) Excess of expenditure over income is_________ Capital Fund in the Balance Sheet. (viii) Income and Expenditure Account is prepared by_______ concerns. (ix) Match fund of Rs 1,000 appears in the books. Match expenses for a year amount to Rs 1,200. _______ will be debited to the Income and Expenditure Account (x) If expenditure is Rs 16,000 and surplus credited to Capital Fund Rs 4,500, income is_________