JAMB - Accounts Principles Of Accounts (2008 - No. 29)

Given:

Subscription in arrears 01/10/06...........N2 000
Subscription in advance 01/10/06...........N1 500
Subscription paid during the year..........N7 000
Subscription in arrears 31/12/06...........N3 000

Determine the amount of subscription included in the income and expenditure account for the year?
N3500
N7000
N9500
N13 500

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