For the year ended 30 April 2019, a club obtained members’ subscriptions amounting to $12\,600. The extra information was as follows. - Subscriptions paid in advance on 30 April 2018: $1\,300 - Subscriptions outstanding on 30 April 2018: $800 - Subscriptions outstanding on 30 April 2019: $1\,100 What figure was shown in the income and expenditure account for subscriptions for the year ended 30 April 2019?
- A$11\,000
- B$11\,600
- C$13\,600
- D$14\,200