subscription received in cash during the current or 2020 amounting to rupees 20000 subscription outstanding at the end of last year 2019 is rupees 1500 and outstanding at end of the year 2020 is rupees 3100 of the subscription received advanced 2020 1 rupees 1000 how much amount subscription expenditure account

You may refer to the solution provided in the google drive link below.

https://drive.google.com/file/d/1ik0FeGR_VdAqrL0RIiY5wO6OmW3esplE/view?usp=sharing

Hope this will suffice.