The subscription for the year 2014 was?

Subscription owing $ 6,000 (31/12/2014);
Subscription in advance $ 4,000 (31/12/2014);
Cash received as a subscription during the year was $ 80,000.

A. $90,000
B. $82,000
C. $78,000
D. $70,000

Correct Answer:

Option B = $82,000