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"),(,,):}`

Calculate amount of subscription which will be treated as income for the year ended 31st March 2019 for each of the following cases:

from the following information prepare Receipts and Payments Account of Longtown Sports Club for the year ending 31st March 2019:

From the information given below prepare Receipts and Payments Account of Friends Club for the year ended on 31st March 2019:

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)",,):}

From the information given below prepare Receipts and Payments Account of Railway Club for the year ended 31st March 2019:

In the year ended 31st march 2019 Salaries paid amounted to Rs. 2.04,000. Ascertain the amount chargeable to the income and Expenditure Account for the year ended 31st March 2019 from the following additional information: {:(,,"Rs"),("Prepaid Salaries on 31st March 2018",,"24,000"),("Prepaid Salaries on 31st march 2019",,"12,000"),("Outstanding Salaries on 31st March 2018",,"18,000"),("Outstanding Salaries on 31st March 2019",,"15,000"):}