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Salary paid in cash during the current year was Rs80,000; Outstanding salary at the end was Rs4,000; Salary paid in advance last year pertaining to the current year was Rs3,200; paid in advance during current year for next year was Rs5,000. The amount debited to Income and Expenditure Account will be:
Rs. 85,800
Rs. 77,800
Rs. 82,200
Rs. 74,200
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