Answer the question below
Regards

90% of x = 2,16,000
x = (2,16,000 X 100)/90
x = 2,40,000
Subscription in arrears =2,40,000 - 2,16,000
24,000
2) subscription in arrears at the end of the year 2020-2021
Total outstanding subscription of the year 2019-2020
Let the outstanding subscription of 2019-2020= x

70% of x = 8400
X = (8400 X 100)/70
X = 12000
out of 12000..8400 is received

.so at the end of the year 2020-2021 outstanding of 2019-20 is 3600(12000 - 8400)
Outstanding of 2019-2020= 3600
Outstanding of 2020-2021=24000
Subscription in arrears at the end of the year 2020-2021= 27,600