A charitable club has the following figures: N Subscriptions received in 1991 2 800 Subscriptions unpaid in 1990 300 Subscriptions paid for 1992 150 Subscri...

A charitable club has the following figures:

N

Subscriptions received in 1991 2 800

Subscriptions unpaid in 1990 300

Subscriptions paid for 1992 150

Subscriptions due 1991 180

How much should be charged to the income and expenditure of this club as subscription for 1991?