The Oxford Student Association is a club of Oxford students that was founded two years ago to promote the social wellbeing of the members. The opening trial balance on $1$ January $2023$ was as folloys:

$\backslash$table$[[,\backslash$table$[[,\backslash$table$[[$Cr$]],],[$Accumulated fund,,$12110],[$Damages fund,,$10000],[$Furniture$,12700,],[$Accumulated depreciation:$],[$Furniture$,,2500],[$Investments$,10000,],[$Accounts receivable,$3000,414],[$Accounts payable,,$2390],[$Bank$,1300,$W$\mathrm{.}145],[27000,27000]]]]$

The statement of receipts and payments for the year ended $31$ December $2023$ is as follows

$\backslash$table$[[,$Receipts,Payments$],[,R,R$