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From the following information calculate...

From the following information calculate amount of subscriptions outstanding for the year ended 31st March 2019:
A club has 200 members each paying an annual subscription of Rs 1,000. The receipts and payments Account for the year showed a sum of Rs. 2,05,000 received as subscription. The following additional information is provided:
`{:("Subscriptions Outstanding on 31st March 2018",,"30,000"),("Subscriptions Received in Advance on 31st March 2019",,"40,000"),("Subscriptions Received in Advance on 31st March",,"14,000"),(,,):}`

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The correct Answer is:
Outstanding subscription for the year ended 31st March 2019 -Rs 51,000

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