Correct option is B
The correct answer is
(b) accounting as it is the most appropriate word to complete the sentence. It means being responsible for or representing a certain part of a whole, which fits with the context of the sentence.
Analysis:
(a) Represent (प्रस्तुत करना): This word means to symbolize or stand for something, but "accounting" is a more accurate fit in this context.
(b) Accounting (जिम्मेदार होना): This word means to be responsible for or comprise a portion of something, making it the correct choice.
(c) Attribute (संबंधित करना): This word means to regard something as being caused by a specific factor, but it doesn't fit here.
(d) Explaining (समझाना): This word means to clarify or describe, which doesn’t suit the statistical context of flood-related deaths.
(e) Record (रिकॉर्ड करना): This word means to document or register, which doesn't fit the intended meaning in this context.