A sports club provided the following information. GHC 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 400 3600 500 Which amount would appear as subscriptions in the income and expenditure account? A. GHC3500 OB. GHC3600 C. GHC4000 D. GHC4500 Decot Selection.