How are the following items of subscriptions shown in the Income and Expenditure Account for the year
`{:("ended 31st March 2019 and Balance Sheets at at 31st March 2018 and 2019 ?",,"Rs"),("Subscriptions received during the year ended 31st March 2019",,"3,58,500"),("Subscriptions outstanding on 31st March 2018",,"30,000"),("Subscriptions received in Advance on 31st March 2018",,"22,500"),("Subscriptions received in Advance on 31st March 2019",,"13,500"),("Subsciptions outstanding on 31st March 2019",,"37,500"),("(including Rs 12,500 for the year ended 31st March 2018)",,):}`

Answer

Subscription income to be credited to income and Expenditure account -Rs 3,75, 000;
`{:("Balance Sheet",,"31st March 2018 RS",,"31st March 2019(RS)"),("Subscriptions Received in Advance",,"22,500",,"13,500"),("(Liabilities side)",,,,),("Subscriptions Outstanding",,"30,000",,"37,500"),("(Assets Side)",,,,"(12,500 +25,000)"):}`

Explanation

N/a