Non profit.org

Non Profit organizations in r&p a/c for the yr ended dec 31-2010 in payments it's given - Repairs to equipment 500 in add.info- cheques unpresented being payment for repairs jan 1 2010- 300 dec 31-2010- 260 what is the actual expenditure? is it 460? (500-300+260) ? if so why??? I understood -300 cuz it belongs to prev year..but why +260?? is it not supposed to be already included in that 500??? please help:( in