The correct option is B end, cash
The Receipts and Payment Account is prepared at the end of the accounting year on the basis of cash receipts and cash payments recorded in the cash book. It is a summary of cash and bank transactions under various heads. For example, subscriptions received from the members on different dates which appear on the debit side of the cash book, shall be shown on the receipts side of the Receipt and Payment Account as one item with its total amount. Thus, Receipts and Payment Account gives summarised picture of various receipts and payments account, irrespective of whether they pertain to the current period, previous period or succeeding period or whether they are of capital or revenue nature.