Extract of Receipt and Payment Account for the year ended on March 31, 2021 is given.
Calculate the amount of Stationery to be shown in Income and Expenditure A/c.
Payments for Stationery: ₹23000
Additional Information:

₹17500

Payment made for the purchase of stationery as per Receipts and Payments account                  23,000
Less: Creditors in the beginning                                                                                              9,000
              Payment made for the year 2014-15                                                                 14,000
Add: Payment not yet made (i.e. creditors at the end)                                                              2,500
             Stationery Purchased for the year 2014-15                                                       16,500
Add: Stock in the beginning                                                                                                   4,000
              Stationery Available for consumption during 2014-15                                     20,500
Less: Stock at the end                                                                                                           3,000
Stationery Consumed during 2014-15 to be taken to Income and Expenditure A/c     17,500