Subscriptions received in cash during the year ` 5,000, amount received in advance for the next year is ` 300. Amount outstanding for current year was ` 400. The amount to be credited to the Income and Expenditure Account is—

Subscriptions received in cash during the year ` 5,000, amount receive

1.	Subscriptions received in cash during the year ` 5,000, amount received in advance for the next year is ` 300. Amount outstanding for current year was ` 400. The amount to be credited to the Income and Expenditure Account is—
A.	4,000
B.	5,100
C.	4,200
D.	4,600
Answer» C. 4,200