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Given Subscriptions received N200 000 Subscript... - JAMB Accounting 2006 Question

Given:

Subscriptions received.........N200 000
Subscriptions owed.............N10 000
Subscriptions in advance.......N25 000

Calculate the subscription in the income and expenditure account?
A
N200 000
B
N235 000
C
N185 000
D
N225 000
correct option: c
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