Plz solve this question

Dear Student,
AMOUNT TO BE CREDITED IN INCOME AND EXPENDITURE A/C :-

SUBSCRIPTIONS RECEIVED   70,000
(-) SUBSCRIPTION RECEIVED FOR PREVIOUS YEAR OUTSTANDING  (4,000)
(+) OUTSTANDING FOR CURRENT YEAR  2,900 (as, outstanding of Rs. 1000 belongs to previous year )
(+) ADVANCE SUBSCRIPTION RECEIVED IN PREVIOUS YEAR  3,000
(-) ADVANCE SUBSCRIPTION RECEIVED IN CURRENT YEAR  (4,500)


= 70,000 - 4,000 + 2,900 + 3,000 - 4,500 = 67400

Regards