Salary paid in cash during the current year was Rs80 000 Outstanding salary at the end was Rs4 000 S...........

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: