JAMB - Accounts Principles Of Accounts (2014 - No. 28)

Social Club Subscription (Extract)

31/12/2009 Subscription accrued #18,900
Subscription received in advance #16,400
Subscription received during
the year 2009 #38,570

What is the amount of subscription to be shown as liability in the balance sheet as at December 2009
#14,200
#16,400
#18,900
#20,500

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