Youngsters Club has a membership of 115 persons. Each member pays an annual subscription of ₦50. During the year ended 31st December 2005, 8 members had not paid their subscriptions. using the information, the subscriptions shown in the Balance sheet as at 31st December 2005 is

A.

₦400(asset)

B.

₦150(asset)

C.

₦150(liability)

D.

400(liability)

Correct answer is A

No explanation has been provided for this answer.