During the financial year ended 31 December 2009, a business made a single payment for trade subscriptions. The payment of 2,400 was for the six-month period ended 31 March 2010. If subscriptions paid in advance at the beginning of 2009 were 300, what figure is shown in the income statement for the year to 31 December 2009?

A.

pound900

B.

pound1,500

C.

pound3,300

D.

pound2,400