\textbf{Case Study Description:}Review the Trial Balance and accompanying details provided by a school for the fiscal year ended 31st March 2017:\begin{tabular}{|l|r|l|r|}\hline\textbf{Debit Balance} & \textbf{Amount (Rs.)} & \textbf{Credit Balance} & \textbf{Amount (Rs.)} \ \hlineBuilding & 6,25,000 & Admission fees & 12,500 \ \hlineFurniture & 1,00,000 & Tuition fees received & 5,00,000 \ \hlineLibrary Books & 1,50,000 & Creditors for supplies & 15,000 \ \hlineInvestment @12% & 5,00,000 & Rent for the school hall & 10,000 \ \hlineSalaries & 5,00,000 & Miscellaneous receipts & 30,000 \ \hlineStationery & 40,000 & Government grant & 3,50,000 \ \hlineGeneral expenses & 18,000 & General fund & 10,00,000 \ \hlineSports expenses & 15,000 & Donation for library books & 62,500 \ \hlineCash at bank & 50,000 & Sale of old furniture & 20,000 \ \hlineCash in hand & 2,000 & & \ \hline\textbf{Total} & \textbf{20,00,000} & \textbf{Total} & \textbf{20,00,000} \ \hline\end{tabular}\textbf{Additional Information:}\begin{enumerate}\item Tuition fees outstanding/yet to be received for the year are $\text{Rs. }25,000$.\item Salaries outstanding/yet to be paid amount to $\text{Rs. }30,000$.\item Furniture costing $\text{Rs. }40,000$ was purchased on October 1, 2016.\item The book value of the furniture sold was $\text{Rs. }50,000$ on April 1, 2016.\item Depreciation is to be charged at $10\%\text{ p.a.}$ on furniture, $15\%\text{ p.a.}$ on Library books, and $5\%\text{ p.a.}$ on building.\end{enumerate}Determine the total Salary Expense to be debited to the Income and Expenditure Account for the year 2016-17:

1. A
   Rs. 5,80,000
2. B
   Rs. 5,30,000
3. C
   Rs. 4,70,000
4. D
   Rs. 4,80,000