During the year 2019-20, the subscription received in cash is Rs. 84,000. It includes Rs. 3,200 for the year 2018-19 and Rs. 1,200 for the year 2020-21. Also, Rs. 6,000 is still to be received for the year 2019-20. Calculate the amount to be credited to the Income and Expenditure account in respect of subscription.