Club ABC in Chingola gave you the following information. During the year to 31st December2015 K7 800 of subscriptions were received of which K390 related to 2016. At 31st December 2015 there were...

 Club ABC in Chingola gave you the following information.
During the year to 31st December2015 K7 800 of subscriptions were received of
which K390 related to 2016. At 31st December 2015 there were still four members
owing subscriptions of K60 each. At 31st December 2014 the club had
subscriptions amounting to K600 still due from members and K150 in respect of
subscriptions had appeared as a current liability in the previous year’s statement
of Financial Position.
Required:
Prepare a subscription account to find the amount of subscriptions chargeable to
Income and Expenditure Account for the year ended 31st December 2015.