In a Club, subscription received for current year Rs. 2,50,000.Subscription of current year received in the previous year Rs. 25,000. Subscription out-standing for current year 45,000.Subscription received in advance in current year Rs. 11,000 and subscription of previous year received in current year Rs. 35,000. The amount of subscription to be shown in Income and Expenditure Account will be A B C D 2, 74,000 226,000 3,09,000 3,20,000