[" Subscription received in advance "],[" during the current year is: "]

From the following Receipts and Payments Account of Accountans Club prepare Income and Expenditure Account for the year ended 31st March 2019 : (i) Subscriptions in arrears for the year ended 31st March 2019 -Rs 1,35,000 and Subscriptions received in advance during the year ended 31st March 2019 -Rs 39,000. (ii) Insurance Premium prepaid is Rs 3,000 (iii) the detail with respect to Stationery of Accountants club is as follows : {:(,"31st March",,"1st April"),(,"2019Rs",,"2018Rs"),("Stock of Stationery","30,000",,"5,000"),("Creditors for Stationery","40,000",,"26,000"),("Advance for Stationery paid in 2018-19","7,000",,"....."),("Advance paid for Stationery carried from 2017-18","5,000",,"......"):}

Income Received In Advance

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