Answer the question please

Solution:-
Sports Material Consumed during the year:-
=Opening Stock + Purchases - Closing Stock
= 25,000 + 95,000 - 18,000
= 102000

Working Note:-
Purchase for 31/ 03/ 2021
= ​​​​​​Purchased during year - Opening Creditors + Closing creditors
= 80,000 -15,000 + 30,000
= 95000