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Extracted text: 8. From the following Trial Balance, prepare an Income and Expenditure Account of the Delhi Club for the year ended 31st December, 2020 and a Balance Sheet as on that date. Depreciate Furniture by 10%, Billiards Tables and Accessories by 20% and China Glass, Cutlery, etc., by 331/3 %. Of the subscriptions Rs. 400 is paid in advance and Rs. 250 is arrears. Rs. 300 is owing for salaries to staff. Entrance fees are not to be capitalised. Rs. Rs. Dr. Balances: Cr. Balances 2,500 Members' Subscription Furniture Billiards Table & Accessories (bought 1,250 Sundry in 2018) China Glass, Cutlery, etc. Repairs Salaries and Wages Rent and Telephone Fuel and Light Cost of Entertainment Sundry Expenses Cost of Annual Dinner Sundry Debtors Cash at Bank Cash in Hand 10,560 from 1,743 Receipts Billiards, etc. 333 Sale of Tickets for Entertainment 3,234 734 Sundry Creditors 2,262 Entrance Fees 3,194 Capital Fund 1,618 2,190 1,600 760 1,170 4,800 174 2,600 448 4,000