From the following particulars, calculate amount of subscriptions to be credited to the Income and Expenditure Account for the year ended 31st March, 2019:

aSubscriptions in arrears  on 31st March, 2018                                                                                                                                                       500

bSubscriptions received in advance on 31st March, 2018 for the year ended on 31st March, 2019                                                                  1,100

cTotal Subscriptions received during the year ended 31st March, 2019        35,400