From the following information, calculate the amount of sports material to be debited to ‘Income and Expenditure Account’ of a sports club for the year ending 31st March, 2019:
| Rs. | |
| Stock of Sports Material on 1st April, 2018 | 10,000 |
| Stock of Sports Material on 31st March, 2019 | 7,500 |
| Creditors for Sports Material on 1st April, 2018 | 20,000 |
| Creditors for Sports Material on 31st March, 2019 | 22,500 |
| Payment made to creditors of Sports Material during the year ending 31st March, 2019 | 1,00,000 |
Marks-3, CBSE:2019-20/Comp/01,02,03/Q-14*