1. Subscriptions outstanding at the start of the year 250 Subscriptions received during the year 2,  450 Subscriptions prepaid at the end of the year 200 How much was included for Subscriptions in the income and expenditure account:
2. 
   
3. A. 2 000 
4. 
   
5. B. 2 250 
6. 
   
7. C. 2 400 
8. 
   
9. D. 2 500