Humble Lions Football Club has $60$ members. Twenty are non$-$playing members, paying an annual subscription of $$10000.$ The remaining $40$ members are active playing members. For $2024,$ the club committee intends to increase the subscription of the playing members by $$5000$ per member to meet increased costs. a total of $$1460000$ was collected from club members for the year $2023.$ at the start and end of the year the following subscriptions were in arrears or paid in advance: $1$ January $2023-$ subscription paid in advance $$40000,$ subscription in arrears $$20000.31$ December $2023-$ subscription paid in advance $$80000.1.$ Use the information given to prepare the subcription account. $2.$ calculate the new subscription payable by each playing member for $2024.$