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For the year ended 31st March, …

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For the year ended 31st March, 2018, subscription received were Rs 21,00,000. These subscriptions include Rs 30,000 for the year ended 31st March, 2017 and Rs 40,000 for the year ending 31st March, 2019. On 31st March, 2018, subscriptions due but not received were Rs 50,000. The corresponding amount on 1st April, 2017 was Rs 60,000. Determine the amount that should be credited to income and expenditure Account as subscriptions for the year ended 31st March, 2018
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