Receipt and Payment Account of Maitrey Sports Club showed that Rs 68,500 were received by way of subscriptions for the year ended on March 31, 2017. The additional information was as under: 1. Subscription Outstanding as on March 31, 2016 were Rs 6,500, 2. Subscription received in advance as on March 31, 2016 were Rs 4,100, 3. Subscription Outstanding as on March 31, 2017 were Rs 5,400, 4. Subscription received in advance as on March 31, 2017 were Rs 2,500. Show how that above information would appear in the final accounts for the year ended on March 31, 2017 of Maitrey Sports Club.