How are the following items dealt with while preparing Income and Expenditure Account of a club for the year ended 31st March, 2018?
| | 1st April,2017 | 31st March, 2018 |
| Outstanding Locker Rent | Rs. 4,600 | Rs. 6,300 |
| Advance Locker Rent | Rs.3000 | Rs.4,000 |
Locker Rent received during the year ended 31st March, 2018 – Rs 52,000.
