Calculate the amount of subscription to be shown in the Income and Expenditure A/C for the year ending 31st March 2022:Subscription received during the year 2021-22: $\text{Rs. }1,00,000$ Outstanding subscription for the year 2020-21: $\text{Rs. }10,000$ Outstanding subscription for the year 2021-22: $\text{Rs. }20,000$ Subscription received in advance in 2020-21: $\text{Rs. }5,000$ Subscription received in advance in 2021-22: $\text{Rs. }4,000$

1. A
   Rs. 1,11,000
2. B
   Rs. 1,19,000
3. C
   Rs. 89,000
4. D
   Rs. 1,21,000