The Receipt and Payment Account of Harimohan charitable institution is given: Receipt and Payment Account for the year ending March 31, 2015 Receipts Amount Rs Payments Amount Rs Balance b/d: Furniture 3,000 Cash at Bank 22,000 Investments 55,000 Cash in Hand 8,800 Advance for building 20,000 Donations 32,000 Charities 60,000 Subscriptions 50,200 Salaries 10,400 Endowment Fund 60,000 Rent and Taxes 4,000 Legacies 24,000 Printing 1,000 Interest on Investment 3,800 Postage 300 Interest on Deposits 800 Advertisements 1,100 Sale of old newspapers 500 Insurance 4,800 Balance c/d: Cash at Bank 32,000 Cash in Hand 10,500 2,02,100 2,02,100 Prepare the Income and Expenditure Account for the Year ended on March 31, 2015 after considering the following: (i) It was decided to treat Fifty per cent of the amount received on account of Legacies and Donations as income. (ii) Liabilities to be provided for are: Rent Rs 800; Salaries Rs 1,200; advertisement Rs 200. (iii) Rs 2,000 due for interest on investment was not actually received.