Stationery consumed = Payments + Opening stock - Closing stock + Closing creditors - Opening creditors. = 23000 + 4000 - 3000 + 2500 - 9000 = 17500. Hence Rs. 17,500 is charged to Income and Expenditure Account.
Note: This is a Not-for-Profit Organisation item; we classified it under Partnership Accounting as the nearest available subtopic.