CA CPT Dec 2016 Question Paper Fundamentals of Accounting for online practice

Balance of outstanding salary at 31 March 2015 is ₹ 25,000 and balance of outstandingsalary at 31 March 2016 is ₹ 10,000. Salary paid during the year is ₹ 3,00,000. Pre paidsalary is ₹ 10,000. Balance of salary A/c transferred to P & L A/c will be: