There are 500 members of a club. Each member is required to pay an annual subscription of Rs. 500. During 2014, subscription of 20 members was due, whereas 50 members paid their subscription of 2015 in advance. During the current year, subscription amount received is Rs. 2,10,000 (of which Rs. 7000 related to the previous year and Rs. 4000 for 2016). Find the amount of subscription due at the end.

Subscription income for the current year = 500 * 500 = Rs. 2,50,000, out of which Rs. 25,000 was received during the previous year. Thus, net amount of Rs. 2,25,000 was due. Receipt in the current year is Rs. 2,10,000, which includes Rs. 11,000 for previous and subsequent years, i.e. Rs. 1,99,000 for the current year. Thus, Rs. 26,000 for the current year is due. Of the previous year, Rs. 3000 is still due. Thus, total amount due at the end is Rs. 29,000.