I'm not getting the answer of this question using statement method n also wid subscription method??pls help me out

Dear student,

              Subscription A/c

Particulars	Amount	Particulars	Amount
To Balance b/d(arrears on 1/4/2019)	40,000	By Balance b/d ( advance on 1/4/2019)	35000
To Balance c/d	55000	By Receipts & payment a/c	750000
To income & expenditure a/c	785000	By Income & expenditure a/c	15000
		By Balance c/d (arrears on 31/3/2020)	50000
	880000		880000

Balance c/d = 55000 because,
advance for 2020-21 = 30,000
advance for 2021-22 = 10,000
advance for 2020-21 =15,000
total = 55,000

Regards