Receipts and Payments Account of Friends Club showed that Rs. 6,85,000 were received by way of subscriptions for the year ended on 31st March, 2018. The additional information was as under:
(a) Subscription outstanding as on 31st March, 2017 were – Rs. 65,000.
(b) Subscription received in advance as on 31st March, 2017 were – Rs. 41,000.
(c) Subscription outstanding as on 31st March, 2018 were – Rs. 54,000.
(d) Subscription received in advance as on 31st March, 2018 were – Rs. 25,000. Show how the above information would appear in the final accounts for the year ended on 31st March, 2018 of Friends Club.