Patience pays a subscription to a business trade association annually in advance. The subscription is due on 30 September each year, to cover 1 year running from the 1 October. Patience’s accounting...

Patience pays a subscription to a business trade association annually in advance. The subscription is due on 30 September each year, to cover 1 year running from the 1 October. Patience’s accounting year runs to 28 February.

The subscriptions paid in September 2011 and 2012 are as follows: