Social Club Subscription (Extract)

31/12/2009 Subscription accrued #18,900
Subscription received in advance #16,400
Subscription received during
the year 2009 #38,570

What is the amount of subscription to be shown as liability in the balance sheet as at December 2009

• A.#14,200
• B.#16,400
• C.#18,900
• D.#20,500
• E.