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

Additional Information
`{:(,"As at 31st March , 2018(Rs)",,"As at 31st March 2019(Rs)"),("Sporst Materials","20,000",,"25,000"),("Creditors for Sports Materials","7,000",,"15,000"):}`

Answer

Medicines consumed to be debited to Income Expenditure `A/C`-Rs 1,45,000; Creditors for medicines (Liabilities side of Balance Sheet as at 31,3,2019) -Rs.60,000; Stock of Medicine (Assets side of Balance Sheet as at 31,3,2019) -Rs 75,000

Explanation

N/a