During the year 2015-16, subscription received by a sports club were 7 80,000. These included 3,000 for the year 2014-15 and 6,000 for the year 2016-17. On 31st March 2016, the amount of subscription due but not received was 12,000. Calculate the amount of subscription to be shown in Income and Expenditure A/c.

Calculate Domestic Income (NDP_FC) from the data given below:

S. No.	Particulars	Amount (in ₹ lakh)
(i)	Gross National Product at Market Price (GNP_MP)	2,500
(ii)	Consumption of Fixed Capital (Depreciation)	200
(iii)	Goods and Services Tax (Indirect Tax)	20
(iv)	Subsidies	50
(v)	Net Factor Income from Abroad (NFIA)	50
(vi)	Changes in Stocks	30
(vii)	Unexpected Loss of a Fixed Asset	500