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

Question 1 Report

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

The subscription for the year 2014 was?