Donation received during the year Rs. 5,000. Donation received in advance Rs. 500, outstanding donation Rs. 300. Amount credited in Income and expenditure will be

The correct answer is A. Rs. 5,100.

The amount of donation received during the year is Rs. 5,000. Out of this, Rs. 500 is received in advance and Rs. 300 is outstanding. Therefore, the amount credited in Income and expenditure will be Rs. 5,000 – Rs. 500 + Rs. 300 = Rs. 5,100.

Option B is incorrect because it does not take into account the amount of donation received in advance. Option C is incorrect because it does not take into account the amount of outstanding donation. Option D is incorrect because it is the total amount of donation received, not the amount credited in Income and expenditure.