From the following particulars, calculate amount of subscriptions to be credited to the Income and Expenditure Account for the year ended 31st March, 2018:
(a) Subscriptions in arrears on 31st March, 2017 – Rs. 500
(b) Subscriptions received in advance on 31st March, 2017 for the year ended on 31st March, 2018 – Rs. 1,100
(c) Total Subscriptions received during the year ended 31st March, 2018 – Rs. 35,400 (including Rs. 400 for the year ended 31st March, 2017 Rs. 1,200 for the year ended 31st March, 2019 and Rs. 300 for the year ended 31st March, 2020)
(d) Subscriptions outstanding for year ended 31st March, 2018 – Rs. 400
