Based on the given details, what is the amount charged to the Income and Expenditure Account for the year 2020-21 relating to membership fee? During 2020-21, membership fee received in cash was Rs. 8,4,000. In this for 2019-20 Rs. 3,200 and for 2021-22 Rs. 1,200 are included. Also, for 2020-21 Rs. 6,000 Rs. still to be received.

1
Rs. 84,000
2
Rs. 94,400
3
Rs. 85,600
4
Rs. 90,000

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