From the following Receipt and Payment Account prepare final accounts of a Unity Club for the year ended March 31, 2015.
Additional Information:.
1. The Club had 500 members each paying an annual subscription of Rs. 150.
2. On 31.3.2015 salaries outstanding amounted to Rs. 1,200 and salaries paid included Rs. 6,000 for the year 2013-14.
3. Provide 5% depreciation on Land and Building.