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What amount will be credited to the lnco...

What amount will be credited to the lncome and Expenditure Account for the year ending 31 st March, 2010 on the basis of the following information? :
`{:("","31-3-2009","31-3-2010"),("Outstanding Subscription"," 10,000"," 25,000"),("Advance Subscription"," 3,000"," 2,000"):}`
Subscriptions received during the year 2009-10 were Rs 4,00,000.

A

Rs 3,84,000

B

Rs 4,16,000

C

Rs 3,86,000

D

Rs 4,14,000

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The correct Answer is:
B
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