2 Points Questi A sports club provided the following information. GHC 400 subscriptions paid in advance at the start of the year total subscriptions received during the year subscriptions paid in advance at the end of the year 3600 500 Which amount would appear as subscriptions in the income and expenditure account? A GHG3500 How do the cost of sales and expenses of X compare with those of Y in the data below? The following ratios have been calculated for two businesses, both with the same revenue of GHC100,000 Gross profit Margin Net Profit Margin X 20% 10 Y 25% 10% Cost of Sales Higher Expenses Higher