I want whole solution for this with balace sheet.

The following is the Receipts and Payments account of Kamal Nursing Home for the year ended March, 2014. Receipts Amount (?) Payments Amount (?) To balance b/d 18,090 By salaries 5,904 To subscriptions 10,035 By newspapers To entrance fees 1,890 By boarding etc. 2,000 To sales of old news papers 540 By general expenses 1,000 To municipal grant 9,000 By rent 1,800 To donations to building fund 14,040 By cost of scanning machine 18,000 To interest 342 By expenses on machine 7,560 By drugs 6,030 By balance b/d 11,223 53,937 53,937 The nursing home owns Govt. Securities 7 72,000, A donation of 7 900 received for the building was wrongly included in the subscriptions. A bill for drugs purchased