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During the year 2015, subscriptions received …

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During the year 2015, subscriptions received by a sports club were Rs. 80,000. These included Rs. 3,000 for the year 2014 and Rs.6,000 for the year 2016. On March 31, 2016 the amount of subscriptions due but not received was Rs.12,000. Calculate the amount of subscriptions to be shown in Income and Expenditure Account as income from subscription.
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