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

Answer: Option B