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In 2014 the Subscription received Rs …

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In 2014 the Subscription received Rs 50,000 .These Subscription include Rs 300 for 2013and Rs. 400 for 2015. On 31st December 2014 Subscription due but not received Rs 500. The Corresponding figure on 1st January 2014 was 600. What amount should be credited on the Income and expenditure Account as Subscription for the year?
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