Rosa paid Rs.1,200 on 1-7-09 towards yearly subscription (July 1, 2009 to June 30, 2010) of a newspaper. It means she has to make adjustment of _____ expenses for finalisation of a/cnfor the year ended 31-3-10

• A. Rs.300 as prepaid
• B. Rs.300 as outstanding
• C. Rs.200 as prepaid
• D. Rs.200 as outstanding