Subscriptions outstanding 31st December, 1993 Rs. 200Subscriptions received in advance in year 1993:1994 ⇔ 3001995 ⇔ 100Total subscriptions received during 1994 Rs. 5,800Subscriptions outstanding on 31st December, 1994:1993 ⇔ 501994 ⇔ 250Subscriptions received in advance in 1994:1995 ⇔ 3501996 ⇔ 150Subscriptions to be shown in Income and Expenditure Account for the year ended 31st December, 1994 is:
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