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Subscription owing $ 6,000 (31/12/2014); Subscription in advance $ 4,000 ...

Subscription owing $ 6,000 (31/12/2014);
Subscription in advance $ 4,000 (31/12/2014);
Cash received as subscription during the year was $ 80,000.

The subscription for the year 2014 was?

A. $90,000
B. $82,000
C. $78,000
D. $70,000




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