Q. Salary paid in cash during the current year was ₹30,000; Outstanding salary at the end of previous year was ₹2,000 and outstanding salary at the end of current year was ₹3,000. Salary paid in advance during current year for next year was ₹2,600. The amount debited to Income and Expenditure Account will be :
  • (A) ₹33,600
  • (B) ₹26,400
  • (C) ₹31,600
  • (D) ₹28,400
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✅ Correct Answer: (D) ₹28,400

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