The following is the statement of Receipts and Payments of Mumtaz Hospital for the year ending 31^st December 2012.

Opening balance: Rs Payments RS Cash 500 Furniture purchased 100 Bank 8,000 Salaries 23,000 Govt.Securities 1,80,000 Instruments purchased 500 Receipts: Diet expenses 2,000 Subscriptions 25,000 Surgery and dispensary 1,000 Interest 9,000 Rent and taxes 500 Donations 4,000 apueInsul 200 Miscellaneous 300 Office expenses 700 Miscellaneous expense 100 Closing balances: Bank 18,000 Cash 700 Govt.Securities 1,80,000 TOTAL 2,26,800 TOTAL 2,26,800