On the basis of the following information, calculate the amount to be debited to Stationary account in the Income and Expenditure for the year ended 31.03.2011:

Stock of Stationery on 1.04.10                                    3,000

Creditors for stationery on 1.04.2010                         2,000

Amount paid for Stationery during 2010-11              10,800

Stock of stationery on 31.03.2011                                 500

Creditors for Stationery on 31.03.2011                        1,300                                      

Ans. 3.

Particular/Expenditure	Amount
Amount paid for stationery Add: Opening stock of Stationery(Beginning of current year) Closing creditor(End of current year)	10,800   3,000   1,300
Less:      1. Closing stock of Stationery(End of current year) 2. Opening creditor(Beginning  of current year)	15,100       500     2,000
Amount spent on Stationery Consumed during current Year	12,600