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.