From the information given below, calculate the amount of subscription to be shown in the Income and Expenditure Account of ABC Club. (Show your workings) Subscriptions due on 1st April, 2013 amounted to ZMK 13 750; while the club has a total membership of 1 150. The annual subscription per member is ZMK 625. The following receipts in respect of subscriptions were extracted from the Receipts and Payments Account of ABC for the financial year ended 31st March, 2015.

Year 2015/16 K5 000

Year 2013/14 K12 500

Year 2014/15 K133 750