A club provided the following information:
                                                                                                              $
Subscriptions outstanding at the start of year ...................     250
Subscriptions received during the year ...........................      2,450
Subscriptions prepaid at the end of the year ....................      200

How much was included for subscriptions in the income and expenditure account?

A. $2,000 

B. $2,250 

C. $2,400 

D. $2,500