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During the financial year ended 31 December 2009 , a business paid a trade subscription of 2,400 for the sixth month ended 31 March 2010.

During the financial year ended 31 December 2009 , a business paid a trade subscription of 2,400 for the sixth month ended 31 March 2010. If subscriptions paid in advance at the beginning of the year were 300, what figure is shown in the income statement for the year to 31st December 2009 ?

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