From the following information determine the amount to be debited to Stationery Account in Income and Expenditure Account for the year ended 31st March 2019 :
`{:(,,Rs),("Stock stationery on 1st April 2018",,"30,000"),("Creditors for stationery on 1st April 2018",,"20,000"),("Amount paid for stationery during the year ended 31st March 2019",,"1,08,000"),("Stock of stationery on 31st March 2019",,"5,000"),("Creditors for stationery on 31st March 2019",,"13,000"):}`
Also show the above items in the Income and Expenditure Account for the year ended 31st March 2019 and in the Balance Sheet as at that date.