The following details were given by a social club. subscriptions paid in advance at 31 December 2021 $40$ subscriptions paid in advance at 31 December 2022 $50$ subscriptions received during the year 2022 $660$ What amount should be shown for subscriptions in the income and expenditure account for the year ended 31 December 2022?
- A$570$
- B$650$
- C$660$
- D$670$