Calculate the amount that will be posted to the income and Expenditure Account for the year ended 31st March, 2019:
| (Rs.) | |
| Stock of Stationery on 1st April, 2018 | 30,000 |
| Creditors for Stationery on 1st April, 2018 | 20,000 |
| Advances paid for Stationery carried forward from the year ended 31st March, 2018 | 2,000 |
| Amount paid for Stationery during the year ended 31st March, 2019 | 108,000 |
| Stock of Stationery on 31st March, 2019 | 5,000 |
| Creditors for Stationery on 31st March, 2019 | 13,000 |
| Advance paid for Stationery on 31st March, 2018 | 3,000 |
Statement of Stationery
for the year ended March 31, 2019
| Particulars | Amount (Rs.) |
| Amount paid for Stationery during the year 2018-19 | 1,08,000 |
| Add: Opening Stock (as on April 01, 2018) | 30,000 |
| Less: Closing stock (as on March 31, 2019) | 5,000 |
| Less: Creditors in the beginning (as on April 01, 2018) | 20,000 |
| Add: Creditors at the end (as on March 31, 2019) | 13,000 |
| Add: Advance in the beginning (as on April 01, 2018) | 2,000 |
| Less: Advance at the end (as on March 31, 2019) | 3,000 |
| Amount to be posted to Income and Expenditure Account | 1,25,000 |