From the following particulars taken from the Cash Book of a health club, prepare a Receipts and Payments Account. Particulars Opening balance: Cash in Hand Cash at Bank Subscriptions Donations Investment Purchased Rent Paid General Expenses Postage and stationery Courier charges Sundry Expenses Closing Cash in Hand Rs 5,000 25,000 1,65,000 35,000 80,000 20,000 21,500 2,000 1,000 2,500 12,000