Opening cash balance Tk 1,000; Opening bank balance 7,200; Subscriptions collected for: 2015-16 Tk 500; 2016-17 Tk 7,600; 2017-18 Tk 900; Sale of refreshments Tk 1,000; Entrance fees received Tk 1,000; Sale of old sports materials Tk 1,200; Donation received for pavilion Tk 4,600; Rent paid Tk 3,000; Sports materials purchases Tk 4,800; Purchase of refreshments Tk 600; Expenses for maintenance of tennis court Tk 2,000; Salary paid Tk 2,500; Tournament expenses Tk 2,400; Furniture purchased Tk 1,500; Office expenses Tk 1,200; Closing cash in hand Tk 400. Required: Prepare a Receipt and Payment account for the year ending March 31, 2017.