Npo doubt


DOUBT: in NPO problem it is given in quetion in receipt and payment account that repair for period ended 31 dec 2010  that repair to equipment RS 50,000. and in additional information is also given that following detail

  1jan,2010 DEC 31,2010

cheque unpresented being

payment for repairs

300 260

what is treatment of above in preparing income and expenditure account for the year ended 31dec 2010.kindly explain me bcoz iam really confused for this