Determine the amount of subscription for the year?

Social Club Subscription (Extract)

31/12/2009 Subscription accrued #18,900
Subscription received in advance #16,400
Subscription received during
the year 2009 #38,570

A. #57,470
B. #41,070
C. #40,210
D. #35,300

Correct Answer:

Option A – #57,470