The receipts and payments a/c of White Horse Sports Club for the year ended 31 March 2021 shows an amount of Rs. 75,000 as subscriptions received. Subscriptions outstanding as of 31 March 2020 and 31 March 2021 is Rs. 2,500 and Rs. 3,600, respectively. Subscriptions received in advance as of 31 March 2021 is Rs. 4,500, while the corresponding figure as on 31 March 2020 was Rs. 5,600. The amount of subscriptions to be credited to the income and expenditure a/c should be: