How are following cases dealt with while preparing final accounts of National Club for the year ended 31st March 2019?

Additional Information
`{:(,"As at 1st April 2018 (Rs)",,"As at 31st March 2019 (Rs)"),("Stock of sports Material",1.00.000,,1.25.000),("Creditors for Sports Material", 35.000,, 75.000):}`

Answer

N/a

Explanation

2. sports Material Used during the year :
= Opening Stock + Cash purchases +Credit Purchases -Sale of Sports Material (Book Value) -Closing Stock
= Rs 1,00,000 +Rs 50,000 + Rs 3,45,000 (WN 1) -Rs 1,00,000 - Rs 1,25,000 =Rs 2,70,000.