A cricket club has 50 members and each member pays Rs. 200 as monthly subscription 5 members paid advance subscription for the financial year 1994-95 and 10 members failed to pay subscription for the year 1993-94. The amount to be credited as subscription to income and expenditure account would be:

A. Rs. 12,000

B. Rs. 10,000

C. Rs. 9,600

D. Rs. 8,000

Answer: Option B