Subscription owing $ 6,000 (31/12/2014);
Subscription in advance $ 4,000 (31/12/2014);
Cash received as subscription during the year was $ 80,000.
The subscription for the year 2014 was?
A.
$90,000
B.
$82,000
C.
$78,000
D.
$70,000
Correct Answer: Option B
Explanation
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