Yola Social Club 
Statement of Account 1998 financial year
31/12/98:
Subscription in arrears N21,000
Subscription in advance N12,000
Receipt during 1999: 

Arrears 1998 N21,000
Dues 1999 N48,000
Advance 2000 N11,000 

The subscription transferable to the income and expenditure account is

A.

N48,000

B.

N59,000

C.

N60,000

D.

N69,000

Correct answer is C

No explanation has been provided for this answer.