Accrual Basis for Subscription Income Steps:

• Identify known values: subscriptions received = $8000, closing arrears (outstanding) =$450, closing advance = $200.
• Recall formula for annual subscription income: received + opening advance - closing advance + closing arrears - opening arrears.
• Note missing data: opening advance and opening arrears not provided.
• Conclude calculation impossible without assumptions on missing opening balances.

Why D is correct:

• Not applicable; insufficient data prevents confirming any option, including D.

Why the others are wrong:

• A, B, C also unverifiable due to missing opening balances.

Not enough information. Final answer: Not enough information.