The correct answer is option C) Purchases account.

When a business purchases stationery, it is considered an expense and needs to be recorded in the accounting records. The Purchases account is used to track the cost of goods purchased by a business for resale or for use in its operations. In this case, the stationery is being purchased for use in the business operations of Mohan Stationers.

Here is an explanation of why the other options are not correct:

a) Stationery account: The Stationery account is used to record the value of stationery items that are held in stock for resale. In this case, the stationery is being purchased for use in the business, not for resale, so it should not be recorded in the Stationery account.

b) General expenses account: The General expenses account is used to record expenses that are not directly related to the cost of goods sold. While the purchase of stationery is an expense, it is more appropriate to record it in the Purchases account, which specifically tracks the cost of goods purchased.

d) None of the three: This option is not correct because the purchase of stationery should be recorded in an appropriate account to accurately reflect the expense in the accounting records. As mentioned earlier, the Purchases account is the most appropriate account to use in this case.

In summary, when Mohan Stationers purchases stationery, the transaction should be recorded by debiting the Purchases account to accurately reflect the expense incurred.

As they purchase stationary so the journal entry is

purchase A/c dr
to stationary A/c