Savera Club decided to impart Marshal training and safety tips to all girls and women of the city to protect them against rising crime and empowering them to protect themselves in dangerous situations. Following is the information relating to subscriptions for the year ended 31st March 2016 of the club: Rs Subscriptions received during 2015-16 70,000 Subscriptions outstanding on 31st March 2015 17,000 Subscriptions received in Advance on 31st March 2015 3,250 Subscriptions received in Advance on 31st March 2016 4,670 Subscriptions outstanding on 31st March 2016 11,250 (i) Identify the value highlighted above. (ii) Show the subscription in Income and Expenditure A/c for the year ended or 31st March 2016 and in the Balance Sheet as at that date.