Following balances are extracted from the books of ‘Shakthi’ youth society.

01.01.2004 31.12.2004
Sport equipments 40,000 45,000
15% fixed deposit 60,000 60,000
Beverage stock 35,000 25,000
Prepaid rent for canteen 6,000 3,000
Outstanding subscription 8,000 5,000
Cash in hand and cash at bank 20,000 12,000
Creditors of canteen 20,000 28,000
Outstanding expenses of canteen 5,000 7,000
Prepaid subscription 4,000 3,000
Canteen equipments - 30,000

Receipt and Payment account for the year ended 2004 is as follows

B/b/f 20,000 Rent for canteen 39,000

Subscription 42,000 Sport equipments 15,000
Sales of drinks 125,000 Expenses of canteen 16,000
Donations for sport competitions 17,000 Newspaper expenses 2,000
Investment income 6,000 Playground maintenance 12,000
Sport competition expenses 20,000
Cash purchase of beverages (for 17,000
canteen)
Creditors of canteen 42,000
Canteen equipments 35,000
B/b/d 12,000
210,000 210,000

Additional information
During 2004, a cost of Rs.2,000 drinking bottle stock has been damaged.

Required:

Followings for the year ended 31.12.2004

A) Statement of profit or loss and other comprehensive income for the canteen
B) Subscription account
C) Income and expense account