Use the following information to answer the given question
(begin{array}{c|c} & Le \ hline text{Cash in hand} & 15,000\ text{Balances as at 1st January, 2005:} & \ text{Subscriptions in arrears} & 6,000\ text{Subscription in advance} & 2,500\ text{Subscriptions received} & 18,000\ text{Expense for the year} & 6,500\ text{Balances as at 31st December, 2005:} & \ text{Subscriptions in arrears} & 3,000 \ text{Subscriptions in advance} & 1,500end{array})
Subscriptions credited to the Income and Expenditure Account was
(begin{array}{c|c} & Le \ hline text{Cash in hand} & 15,000\ text{Balances as at 1st January, 2005:} & \ text{Subscriptions in arrears} & 6,000\ text{Subscription in advance} & 2,500\ text{Subscriptions received} & 18,000\ text{Expense for the year} & 6,500\ text{Balances as at 31st December, 2005:} & \ text{Subscriptions in arrears} & 3,000 \ text{Subscriptions in advance} & 1,500end{array})
Subscriptions credited to the Income and Expenditure Account was
-
A.
Le 23,000 -
B.
Le 18,000 -
C.
Le 16,000 -
D.
Le 13,000