To determine how much should be charged to the income and expenditure of the charitable club as subscriptions for the year 1991, we need to analyze the provided figures carefully. Given Figures:

• Subscriptions received in 1991: N 2,800
• Subscriptions unpaid in 1990: N 300
• Subscriptions paid for 1992: N 150
• Subscriptions due for 1991: N 180

Step-by-Step Calculation:

1. Identify Subscriptions for 1991:
2. The subscriptions that should be recognized in the income and expenditure account for 1991 include:
   • Subscriptions received in 1991: N 2,800
   • Subscriptions due for 1991 (which are not yet received but are owed): N 180
3. Adjust for Unpaid Subscriptions from Previous Year:
4. The subscriptions unpaid from 1990 (N 300) do not affect the income for 1991 directly because they were already accounted for in the previous year's income. Therefore, we do not add this amount to the 1991 income.
5. Adjust for Subscriptions Paid for 1992:
6. The subscriptions paid for 1992 (N 150) should not be included in the 1991 income because they pertain to the next accounting period. Thus, we do not subtract this amount from the 1991 income.
7. Calculate Total Subscriptions for 1991:
8. Now, we can calculate the total subscriptions for 1991: [ \text{Total Subscriptions for 1991} = \text{Subscriptions received in 1991} + \text{Subscriptions due for 1991} ] [ \text{Total Subscriptions for 1991} = N 2,800 + N 180 = N 2,980 ]

Conclusion: The amount that should be charged to the income and expenditure of the club as subscriptions for 1991 is N 2,980. Therefore, the correct option is D. Explanation of Other Options:

• Option A (N 2,530): This option is incorrect because it does not account for the subscriptions due for 1991 (N 180) that should be included in the income.
• Option B (N 2,680): This option is also incorrect as it seems to have subtracted the unpaid subscriptions from 1990, which should not be done since they were already accounted for in the previous year.
• Option C (N 2,830): This option is incorrect as it appears to have miscalculated the total by not including the full amount of subscriptions due for 1991.

Common Pitfalls:

• Confusing Years: It’s crucial to distinguish between subscriptions received in the current year and those that pertain to previous or future years.
• Including Unpaid Subscriptions from Previous Years: Unpaid subscriptions from the previous year should not be added to the current year's income as they were already recognized in the prior period.

Revision Summary:

• Recognize subscriptions received in the current year and those due for that year.
• Do not include unpaid subscriptions from previous years in the current year's income.
• Exclude subscriptions paid for future periods from the current year's income.
• Carefully calculate total income by adding received and due amounts for the relevant year.