From the following, find out the amount of subscriptions to be included in the Income & Expenditure Account for the year ended 31st March 2009. 
Subscriptions were received during the year 2008 - 2009 as follows: 
For the year 2008 - 2009 is 30,000

For the year 2009 - 2010 is 3,000

Subscription outstanding as of 31st March 2008 was Rs. 3,500 out of which Rs.500 were considered to be irrecoverable. On the same date, the Subscription received in advance for 2008-2009 was Rs. 2,000.