Explanation:

Let's break down the different components needed to calculate the salary expense for the Income and Expenditure Account:

- Salary paid in cash during the year: Rs. 80,000

- Outstanding salary at the end of the year: Rs. 4,000 (this is added to account for the salary expense incurred but not yet paid)

- Salary paid in advance last year: Rs. 3,200 (this is added because it was received last year but relates to this year)

- Salary paid in advance during current year for next year: Rs. 5,000 (this is not included as it pertains to the next year)

Salary debited to income & expenditure A/c  = 80,000 + 4,000 + 3,200 - 5,000 = Rs 82,200

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