Subscription in arrears are

A.

Credited to the income and expenditure account and shown as a liability in the balance sheet

B.

Debited to the income and expenditure account and shown as an asset in the balance sheet

C.

Credited to the income and expenditure account and shown as a liability in the balance sheet

D.

Debited to the income and expenditure account and shown as a liability in the balance sheet

Correct answer is B

No explanation has been provided for this answer.