A sports club sold used sports material like balls, net, bats etc. It is usually shown in :

Credit side of Income and Expenditure Account

The correct answer is Option (4) → Credit side of Income and Expenditure Account

Selling used sports equipment, such as balls, nets, and bats, is considered a revenue-generating activity for a sports club. In the financial statements of the club, these transactions would be documented in the income and expenditure account on the credit side as it is an income for the club.