From the following particulars calculate amount of subscription to be credited to the income and Expenditure Account for the year ended 31st March 2019
`(a) " Subscriptions in arrears on 31st March 2019 "" "500`
`"(b) Subscriptions received in advance on 31st March 2018 for the year"`
`" ended on 31st March 2019 "" ""1,100"`
`(C) "Total subscriptions received during the year ended 31st March 2019 "" " "35,400"`
(including Rs 400 for the year ended 31st March 2018 Rs 1,200 for the year ended
31st March 2020 and Rs 300 for the year ended 31st March 2021)
`"(d) Subscriptions outstanding for the year ended 31st March 2019 "" "400`

Answer

Subscription to be credited to Income and Expenditure Account -Rs 35, 000.

Explanation

N/a