12 Following is the Receipts & Payments A/c of Dhuri Health Care Centre for the year ended 31* March, 2005. Rs. Receipts To Balance b/d To Subscriptions To Entrance Fees To Interest on Investments To Charity show Receipts To Collection from Patients Balances as on: Subscription due Subscription in advance Stock of medicines Value of Equipment (WDV) Telephone Expenses Payable General Expenses Payable Printing Charges Payable Medicine Bills Unpaid Rs. Payments 6,000 By Purchase of Medicines 1,00,000 By Printing & Stationery 18,000 By Furniture 14,000 By Honorarium to Doctors 30,000 By Salaries 12,000 By General Expenses By Equipments By Charity show Expenses By Telephone Expenses By Balance c/d 1,80,000 1.4.2004 Rs. 1,000 2,000 20,000 80,000 500 300 16,000 60,000 3,000 10,000 20,000 45,000 1,000 30,000 2,000 5,000 4,000 1,80,000 31.3.2005 Rs. 5,000 2,500 30,000 76,000 1,000 2,200 200 24,000 Adjustments: 1) 50% of Entrance Fees to be capitalized. 2) Interest @ 10% is received on invest