At 1 November 20X8, a club’s membership subscriptions account showed a debit balance of $200 and a credit balance of $90. During the year ended 31 October 20X9, subscriptions received amounted to $4,800. At 31 October 20X9, subscriptions paid in advance amounted to $85, and subscriptions in arrears, and expected to be collected, amounted to $50. The amount to be transferred to the income and expenditure statement in respect of subscriptions for the year ended 31 October 20X9 is: $………