In the year ended 31 December 20X4 B Ltd received cash of 318,600 from subscribers to its website in respect of fitness classes B Ltd provides through its website. Details of subscriptions in advance and in arrears at the beginning and end of 20X4 are as follows: 31 December 20X4 Subscriptions received in advance Subscriptions owing All subscriptions owing were subsequently received. Requirement What figure for subscriptions income should be included in the statement of profit or loss of B Ltd for 20X4? A 321,000 B 336,400 C 300,800 D 316,200 28,400 18,300 31 December 20X3 24,600 16,900