From the following information calculate amount of subscriptions to be credited to the income and expenditure Account for the year ended 31st March 2019:
`{:(,,,,"Rs"),("1st April 2018",,"Subscriptions in Arreats",,"30,000"),(,,"Subscriptions Received in Advance",,"30,000"),("31st March 2019",,"Subscriptions in Arrears",,"25,000"),(,,"Subscriptions Received in Advance",,"70,000"):}`
Subscription received during the year ended 31st March 2019-Rs 3,00,000.
Subscription still in arrears for the year 2017-18-Rs. 10,000.

Subscriprion received during the year 2018 -19 : Rs. 1,50,000, Subscription Rs. 75,000 is outstanding:

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

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

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)",,):}

How are the following items dealt in preparing Income and Expenditure Account for the year ended 31st March 2019 and Balance Sheet as at that date ? {:(,"As at 1st April 2018 ",,"As at 31st March 2019"),(,Rs,,Rs),("Sundry Expenses Outstanding ","5,000",,"9,000"),("Sundry Expenses paid in Advance", "8,000",, "7,000"):} Sundry Expenses paid during the year ended 31st March 2019 Rs. 40,000.