Subscription received during the year ` 50,000; Subscriptions outstanding at the end of the year ` 8,000; Subscription outstanding at the beginning of the year ` 6,000. Net Income from subscription will be—

Subscription received during the year ` 50,000; Subscriptions outstand

1.	Subscription received during the year ` 50,000; Subscriptions outstanding at the end of the year ` 8,000; Subscription outstanding at the beginning of the year ` 6,000. Net Income from subscription will be—
A.	48,000
B.	64,000
C.	52,000
D.	36,000
Answer» D. 36,000