For the following of the receipts and Payments Account and the additional informantion you are required to calculate income from subscriptions for the year ended 31st March 2019 and show it in the Final Accounts of the Club.

Additional Information :
(i) Subscriptions outstanding as at 31st March , 2018 Rs. 20,000.
(ii) subscriptions outstanding as at 31st March , 2019 : Rs. 30,000.
(iii) Subscriptions received in advance as at March ,2018 : Rs.20,000.