Receipt and Payment Account records only actual cash transactions. Only Life Membership Fees (A) involves actual cash receipt. Depreciation, Provision for doubtful debts, and Profit/loss on sale are non-cash items and do not appear in R and P Account. Since no option matches only (A), the question was dropped by NTA.
Note: NTA marked this question as DROP as none of the four options correctly represents items appearing in Receipt and Payment Account.