Question : Given a national income of INR 8,000 crore, wages and salaries in cash of INR 2,500 crore, rent of INR 1,200 crore, royalty of INR 400 crore, corporate tax of INR 700 crore, and dividend of INR 300 crore, what is the operating surplus in this case?
Option 1: INR 2,800 crore
Option 2: INR 3,000 crore
Option 3: INR 3,300 crore
Option 4: INR 3,500 crore
Correct Answer: INR 3,000 crore
Solution : The correct answer is (B) INR 3,000 crore
National income = INR 8,000 crore
Wages and salaries in cash = INR 2,500 crore
Rent = INR 1,200 crore
Royalty = INR 400 crore
Corporate tax = INR 700 crore
Dividend = INR 300 crore
Operating surplus = National income - Wages and salaries - Rent - Royalty - Corporate tax - Dividend
Operating surplus = INR 8,000 crore - INR 2,500 crore - INR 1,200 crore - INR 400 crore - INR 700 crore - INR 300 crore
Operating surplus = INR 3,000 crore