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Subscriptions received during the year ended 31st March 2019 are
`{:(,,"Rs",,"Rs"),("For the year ended 31st March,2018",,4.000,,),("For the year ended 31st March,2019",,2.11.000,,),("For the year ended 31st March,2020",,8.000,,2.23.000):}`
There are 450 member each paying an annual subscription of Rs. 500.Rs. 4,500 were in arrears for the year ended 31st March, 2018 in the beginning of the year ended 31st March 2019. Calculate subscriptions to be shown in Income and Expenditure Account for the year ended 31st March 2019 and also show treatment of subscriptions in the Income and Expending Account and Balance Sheet.

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