Ascertain the amount of income from subscriptions for the year ended 31st
March 2021.
Subscriptions outstanding on 1st April 2020 ₹60,000
Subscriptions outstanding on 31st March 2021 ₹40,000
Subscriptions received in advance as on 1st April 2020 ₹32,000
Subscriptions received in advance as on 31st March 2021 ₹38,000
As per the Receipts and Payments Account for the year ended on 31st March ,
2021, the subscriptions received were ₹6,00,000.
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