Subscriptions outstanding 31<sup>st</sup> December, 1993 Rs. 200<br>Subscriptions received in advance in year 1993:<br>1994 ⇔ 300<br>1995 ⇔ 100<br>Total subscriptions received during 1994 Rs. 5,800<br>Subscriptions outstanding on 31<sup>st</sup> December, 1994:<br>1993 ⇔ 50<br>1994 ⇔ 250<br>Subscriptions received in advance in 1994:<br>1995 ⇔ 350<br>1996 ⇔ 150<br>Subscriptions to be shown in Income and Expenditure Account for the year ended 31<sup>st</sup> December, 1994 is:

Correct Answer: Rs. 5,700