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

A. Rs. 15,000

B. Rs. 18,500

C. Rs. 18,000

D. Rs. 13,500

Answer: Option D