In a receipts and payments account, in what way are subscriptions received and subscriptions written off shown?
- 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