In a receipts and payments account, how is the recording of subscriptions received and subscriptions written off carried out?
- Asubscriptions received: as a credit; subscriptions written off: as a debit
- Bsubscriptions received: as a credit; subscriptions written off: no entry made
- Csubscriptions received: as a debit; subscriptions written off: as a credit
- Dsubscriptions received: as a debit; subscriptions written off: no entry made