The surplus (profit) or deficit (loss) of an Income and Expenditure Account of a Not-for-Profit Organization is typically transferred to the "Balance Sheet" of the organization. It's shown as either an "Excess of Income over Expenditure" (profit) or "Deficiency of Income over Expenditure" (loss) in the Balance Sheet. The surplus is considered as a liability, while the deficit is considered as an asset in the Balance Sheet of a Not-for-Profit Organization.

So, the correct answer is:

1. Balance Sheet