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B C D E G H 1. 2 A club receives subscriptions during 20X8 of $17,400. At the start of 20X8, $100 was owing for fees in respect of 20X7, and $300 had been paid during the previous year in respect of 20X8 fees. At the end of 20X8, $150 was still owing for 20X8 fees, and $250 had been paid in advance for 20X9. prepare subscriptions account? 3 4 5