Subscription received during the year ` 1,80,000; Subscriptions outstanding at the end of the year ` 20,000; Subscriptions received in advance at the end of the year ` 10,000. The amount of subscription to be credited to Income and Expenditure Account will be—

Subscription received during the year ` 1,80,000; Subscriptions outsta

1.	Subscription received during the year ` 1,80,000; Subscriptions outstanding at the end of the year ` 20,000; Subscriptions received in advance at the end of the year ` 10,000. The amount of subscription to be credited to Income and Expenditure Account will be—
A.	2,10,000
B.	1,90,000
C.	1,70,000
D.	2,00,000
Answer» C. 1,70,000