From the following information, calculate the amount of sports material that will be debited to the ‘Income and Expenditure Account’ of Bright Sports Club for the year ended 31-3-2019.


1st April, 2018


31st March, 2019


Stock of Sports Material1,10,0001,50,000
Creditors for Sports Material25,00060,000
Advance paid for Sports Material25,00070,000

Additional Information:

Cash purchase of sports material during the year was Rs. 2,50,000. Rs. 1,50,000 were paid to the creditors of sports material.

Marks-4, CBSE:2019-20/Main/04/Q-15