Salary paid in cash during the current year was Rs 80,000, Outstanding salary at the end was Rs 4,000, Salary paid in advance last year pertaining to the current year was Rs 3,200, paid in advance during current year for next year was Rs 5,000. The amount debited to Income and Expenditure Account will be :

Options

A. Rs 85,800
B. Rs 77,800
C. Rs 82,200
D. Rs 74,200

Answer

C