Rosa paid Rs.1,200 on 1-7-09 towards yearlysubscription (July 1, 2009 to June 30, 2010)of a newspaper. It means she has to makeadjustment of _____ expenses for finalisationof a/c for the year ended 31-3-10?

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