What amount will be credited to the Income and Expenditure Account for the year ending 31st March 20...........

What amount will be credited to the Income and Expenditure Account for the year ending 31st March, 2010 on the basis of the following information? :

Subscriptions received during the year 2009-10 were ?4,00,000

outstanding subscribtion at end of year Rs 20,000

prereceived  subscribtion at end of year Rs 4,000