The Sports Club of Orissa had received in 2022-2023 , ₹2,000 towards subscription. Subscriptions for 2021-22 unpaid on 1 April 2022 were ₹200. Subscriptions paid in advance on 31 March 2022 were ₹50 and the same on 31 March 2023 were ₹40. Subscriptions for 2022-2023 unpaid on 31 March 2023 were ₹90. How will this be reflected in the books of accounts of a non-profit organisation?

A

Subscription income of ₹1,900 for 2022-23 in the Income and Expenditure Account

B

Subscription income of ₹1,900 for 2022-23 in the Receipts and Payment Account

C

Subscription income of ₹2,380 for 2022-23 in the Income and Expenditure Account

D

Subscription income of ₹2,380 for 2022-23 in the Receipts and Payment Account