During the year ended 30 April 2019, a club collected subscriptions from members amounting to $12\,600$. The information below was available. At 30 April 2018: subscriptions paid in advance $1\,300$, subscriptions in arrears $800$. At 30 April 2019: subscriptions paid in advance $-$, subscriptions in arrears $1\,100$. What amount 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$14\,200$