From the following

Solution:
 

Creditors for Medicines A/c

Particulars	Amount(Rs.)	Particulars	Amount(Rs.)
To bank A/c To bal c/d	11,49,000 8,25,000	By bal b/d By stock A/c (Cr. purchase) (bal. fig.)	5,40,000 14,34,000
	19,74,000		19,74,000

Total purchase of medicines during the year = Cash purchases + credit purchases
= 14,34,000 + 3,30,000 = 17,64,000

Medicines consumed to be debited to Income & Expenditure A/c = Op. stock + purchases - closing stock
= 1,70,000 + 17,64,000 - 3,75,000
= Rs.15,59,000