In extract of Income and Expenditure Account for the year ending 2008 is shown below:

Rs

(i) Expenditures stationery as per Income and Expenditure Account for 2008

75,000

(ii) Stock of stationery on Jan 1, 2008

15,000

(iii) Creditors for stationery on Jan 1, 2008

30,000

(iv) Creditors for stationery on Dec 31, 2008

12,000

(v) Advance payments for stationery in 2008

2,500

(vi) Stock of stationery on Dec 31, 2008

5,500

(vii) Advance payments for stationery on Jan 1, 2008

1,000

Calculate amount spent on stationeries to be included in Receipts and Payments Account for the year ending on Dec 31, 2008.