The correct answer is option 'C', which is "Purchases Account".

Explanation:
The purchase of stationary by M/S Stationary Mart is a business transaction that involves the acquisition of goods for the purpose of resale. In accounting, the purchase of goods is recorded in a specific account called the "Purchases Account".

Here is a detailed explanation of why the purchase of stationary should be debited to the Purchases Account:

1. Purchases Account: The Purchases Account is a nominal account that is used to record the cost of goods acquired by a business for resale. It represents the total value of goods purchased during a specific period. By debiting the purchase of stationary to this account, M/S Stationary Mart is accurately reflecting the increase in inventory and the cost of goods sold.

2. Stationary Account: The Stationary Account is a personal account that represents the assets owned by the business in the form of stationary items. It is used to record the initial purchase of stationary and subsequent transactions related to stationary items. However, in this case, since M/S Stationary Mart is purchasing stationary for the purpose of resale, it should not be debited to the Stationary Account.

3. Expenses Account: The Expenses Account is a nominal account that is used to record the expenses incurred by a business in the normal course of operations. While the purchase of stationary may be considered an expense, it is more appropriate to record it in the Purchases Account, which specifically tracks the cost of goods acquired for resale.

4. General Expenses Account: The General Expenses Account is a nominal account that is used to record various miscellaneous expenses that do not fit into specific expense categories. Since the purchase of stationary is a specific expense related to the cost of goods acquired for resale, it should not be debited to the General Expenses Account.

In conclusion, the purchase of stationary by M/S Stationary Mart should be debited to the Purchases Account. This ensures that the cost of goods acquired for resale is accurately recorded and can be used to calculate the cost of goods sold and determine the profitability of the business.

C, because stationary is an asset and you are buying
law of account credit the giver debit the recievers