There are 200 members each paying an annual subscription of 7 1 000 subscription received during the...........

There are 200 members, each paying an annual subscription of 7 1,000; subscription received during the year 7 1,95,000; subscriptions received in advance at the beginning of the year 73,000 and at the end of the year 72,000. – Amount shown in Income & Expenditure Account will be :