| The following information was obtained from the Secretary of the Crazy Jay Club : | ~ |
| Subscriptions received in 2014-15 as per Receipts and Payments Account | 89,000 |
| Advance subscriptions received in 2013-14 | 5,000 |
| Subscriptions outstanding at the end of 2014-15 (including ~ 1,500 for 2013-14) | 12,500 |
Advance subscriptions received for 2015-16 3,000
Subscriptions written-off during 2014-15 600
Subscriptions receivable on 1.4.2014 8,400
Prepare (i) a Statement or Account showing the Subscriptions Income for the year ended 31.3.2015 and (ii) show how the relevant items will appear in the Income and Expenditure Account for the year and in the Balance Sheet as at the end of the year.