Additional information :

1: 1: 93 31 : 12 : 93

N N

Subscription in arrears 300 450

Furniture 7000

Subscription received

in advance 500 400

Rate owing 50 60

Subscription relating to the accounting year 1993 in the income and expenditure account is

• A N 15 050
• B N 14 550
• C N14 300
• D N 13 400