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Use the following information to answer the given questio...

Use the following information to answer the given question


RECEIPTS AND PAYMENTS ACCOUNT:
DrCrDDBalance b/f1,000Salaries2,000Subscriptions15,000Rent1,000Rates1,500Expenses500Balance c/f11,000¯16,000¯16,000Balance b/f¯11,000

1st January,200431st December, 2004DDFixed Assets50,00050,000Rent(accrued)200250Rates(prepaid)300400Subscriptions in arrears1,5001,000Subscriptions in advance1,300800


Subscriptions relating to the year 2004 is

A.

D19,600

B.

D17,300

C.

D16,500

D.

D15,00

Correct answer is D

No explanation has been provided for this answer.