The following figures (all in Rs.) relate to non-trading concern:
1^st January, 1995 stock of medicines 5,000
1^st January, 1995 outstanding creditors for medicines 3,000
Amount paid for medicines during the years 15,000
Value of medicines spoiled during the year stock of medicines 400
On 31^st December, 1995 3,500
The amount to be debited to income and expenditure account would be