Closing Match Fund = Opening Match Fund + Donations for match + Sale of match tickets - Match expenses.
= 8,50,000 + 4,25,000 + 1,15,000 - 14,00,000
= 13,90,000 - 14,00,000
= (10,000) i.e. a deficit of Rs.10,000.
The shortfall is transferred to Income and Expenditure A/c as expense.