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A club has 1,000 members each paying subscription @ Rs. 50. Total subscription received during the year ending 2016 is Rs. 90,000 including Rs. 23,000 for the year 2015 & Rs. 24,000 for the year 2017. 25 members paid their subscription for 2016 in the year 2015 Show the amount of Subscription in Income & Expenditure A/C and show outstanding subscription