Npo class 12
Solution:
| Particulars | Amount |
| Subscription credited to I&E A/c | 300000 |
| (+) Subscription in arrears from last year | 16000 |
| (-)Partial Amount not received by 10 members [(10 x 3000) - 26000] | (4000) |
| (-) Amount not paid by 8 members (8 x3000) | (24000) |
| (+) Advance for 2021-22 received from 5 members (5 x3000) | 15000 |
| (-) Amount received from 12 members in 2019-20 (12 x 3000) | (36000) |
| Amount of subscription received during the year 2020-21 | 267000 |