From the following extract of the Receipts and Payments Account and the additional information, you are required to calculat

From the following extract of the Receipts and Payments Account and the
additional information, you are required to calculate Income from Subscriptions for the year
ended 31st March, 2020 and show it in the Final Accounts of the Youth Club:

Dr.

RECEIPTS AND PAYMENTS ACCOUNT
for the year ended 31st March, 2020

Cr.
Receipts Rs. Payments Rs.
To Subscriptions:
2018-19 18,000
2019-20 1,00,000
2020-21 25,000
Additional Information:
(i) Subscriptions outstanding as at 31st March, 2019: Rs. 20,000.

(ii) Subscriptions outstanding as at 31st March, 2020: Rs. 30,000.
(iii) Subscriptions received in advance as at 31st March, 2019: Rs. 20,000.

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