salary paid in cash during the current year was shs.80,000;outstanding salary at the end was shs. 40,000;Salary paid in advance last year pertaining to the current year was shs. 3,200;paidnin advance during current year for next year was shs. 5,000. The amount debited to income and expenditure account will be:

A. shs 74,000

B. shs. 85,000

C. shs 82,000

D. shs 77,000