I need solution for this, no links please.

Solution:
   
COMPUTATION OF CLOSING STOCK

Stationery Debited to Income & Expenditure Account = Opening stock of Stationery + Cash Purchase(W.N.2) + Credit Purchase(W.N.1) - Closing Stock of Stationery

Rs.1,06,300 = Rs.10,800 + Rs.21,100 + Rs.84,400 - Closing Stock of Stationery

Rs.1,06,300 =  Rs.1,16,300 - Closing Stock of Stationery

Closing Stock of Stationery = Rs.1,16,300 - Rs.1,06,300

Closing Stock of Stationery = ​​​​​​​Rs. 10,000


       Working Notes: 

    (1) COMPUTATION OF CREDIT PURCHASE OF STATIONERY

CREDITORS FOR STATIONERY ACCOUNT

Particulars	Amount (Rs.)	Particulars	Amount (Rs.)
To Bank A/c	80,000	By Balance b/d	8,000
To Balance c/d	12,400	By Stock of Stationery A/c	84,400
		(Credit purchase) [Bal.fig.]
	92,400		92,400

(2) COMPUTATION OF CASH PURCHASE OF STATIONERY
     Let total purchases = x
      Cash Purchase = 20% * x = 20/100 * x = x/5
      Credit Purchase = 80% * x = 80/100 *  x = 4x/5
       
          4x/5 = 84,400   
            x= 84,400 * 5/4 = 1,05,500 
so  total purchases = x = 1,05,500
      Cash purchase = x/5 = 1,05,500 / 5 = Rs. 21,100