In the year ended 31st March, 2019, subscriptions received by the Jaipur Literary Society were 4,20,000. These subscriptions include 14,000 received for the year ended 31st March, 2018. On 31st March, 2019, subscriptions due but not received were 10,000. What amount should be credited to Income and Expenditure Account for the year ended 31st March, 2019 as subscription?