(i) Receipts and payments Account is _________ of the year 's _________.(ii) In the Receipts and Payment 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 shown all ________ receipts and _________ payments for an acccounting year.(v) Subscriptions received in advance by a club are shown on the ____________ side of the Balance Sheet.(vi) Life Membership Fess received by a club is shown in the _________.(vii) Excess of expenditure over income is ___________ Capital Fund in the Balance Sheet.(viii) Income and Expenditure Accountis 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 _____________.