From the following particulars calculate the amount of subscription to be credited to the income and expenditure account and also prepare subscription account for the year ended 31 march 2018.
subscription received during the year ended 31 March 2018 are as follows:
2016-18 Rs.800
2017-18 Rs.42200
2018-19 Rs.1600
There are 450 members each playing an annual subscription of Rs.100 ,Rs.900 were in arrears for 2016-17 at the begning of 2017-18.
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