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Use the information to answer this question Receipts and Payment Account (Extract) ...

Use the information to answer this question
Receipts and Payment Account (Extract)
N
Bal b/f 3650 Insurance 900
subscription (99) 7500 Rate 11,700
(2000) 1000 Bal c/d 8,050
Fees 8500
20,650 20,650
The following information were given:
Rates owingInsurance prepaidSubscription in arrears 1/1993,60050700 31/12/9920001000600





Calculate the subscriptions in the Income and expenditure account
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A 8400
  • B 7400
  • C 6400
  • D 7200
Correct Answer: Option B
Explanation:
Subscription account
Dr               Cr
Bal b/f       700 cash  (99)    7500
J $ KÂ Â Â Â Â Â Â Â 7400 Â Â Â Â Â (2000)Â Â 1000
Bal c/d      1000 Bal c/d       600
           9,100             9100



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