In the year ended 31st March, 2019, salaries paid amounted to ₹ 2,04,000. Ascertain the amount chargeable to the Income and Expenditure Account for the year ended 31st March, 2019 from the following additional information:
| ₹ | |
| Prepaid Salaries on 31st March, 2018 | 24,000 |
| Prepaid Salaries on 31st March, 2019 | 12,000 |
| Outstanding Salaries on 31st March, 2018 | 18,000 |
| Outstanding Salaries on 31st March, 2019 | 15,000 |
Statement of Salaries
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Amount paid for Salaries | 2,04,000 |
| Add: Prepaid Salaries as on March 31, 2018 | 24,000 |
| Less: Prepaid Salaries as on March 31, 2019 | (12,000) |
| Less: Outstanding Salaries as on March 31, 2018 | (18,000) |
| Add: Outstanding Salaries as on March 31, 2019 | 15,000 |
| Salaries chargeable to Income and Expenditure Account | 2,13,000 |