Q. Extracts of Receipts and Payments A/c for the year ended March 31, 2020 are given below: Receipts Amount Subscriptions: 2018-19 3,000 2019-20 96,000 2020-21 2,500 Suscriptions outstanding as on March 31, 2019 Rs.5,000 Total Subscriptions outstanding as on March 31, 2020 Rs.12,000 Subscriptions received in advance as on March 31, 2019 Rs.2,800 Calculate the amount of subscriptions to be shown on the income side of Income and Expenditure A/c and show the relevant data in the balance sheet on 31 March 2019 and 2020.