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:

$1$ Jan $2023$

$31$ Dec $2023$

S

S

Subscription paid in advance:

Subscription in arrears

$40000$

$80000$

$20000$

Use the information given above to prepare the subscription account for Humble

Lions Football Club.

i would like to see the entries in the subscription account