5. Karaikudi club is started on January 1, 1973. During the year ending 31st Dec. 1973, its receipts and payments were as under. Receipts Rs. 1,200. Subscriptions Rs. 3,500, Donations Payments Investments Rs. 1,500, Rent Rs. 900, Printig and stationery Rs. 250, Salary Rs. 360, Postage Rs. 80, Sundries Rs. 310. On December 31, 1973, cash and bank balance were Rs. 50 and Rs. 1,250 respectively. Prepare Receipts and payments A/c for the year 1973.