How to pass entry on 31.3.22

For Fright Charge and vehicle charges pass entry on ,31-3-22 as follows

1.Fright Charges receivable A/c Dr
To Fight chrges A/c Cr
( Being fright Charges receivable)

2 . Vehicle Charges receivable A/c Dr
To Vehicle charges A/c Cr
( Being vehicle charges receivable )

Note- Show Fright and vehicle charges receivable under current Assets (others) in balance sheet , same You have to  carry forward to the next year , when you received in the next year pass entry as follows.

Bank A/ Dr
To Fright charges receivable A/c Cr
( Last year income received in the current year)

Similarly when you receive Vehicle charges next year pass similar entry as above.

Please do not consider above incorrect entries done by me , as Fright and vehicle charges are payable not receivable .