Subscription received in cash during the year amounted to 760 000 subscription received in advance f......

Subscription received in cash during the year amounted to 760,000; subscription received in advance for next year was 73,000 and received in advance during previous year was 72,000. Subscription in arrear at the end of current year was 75,400. The amount credited to Income & Expenditure Account will be :

?64,400

By: santosh