At the end of the financial year of Diamond Dealers, R367 worth of stationery for office use was still on hand. What is the journal entry to record this transaction? Debit the inventory account with R367 and credit the stationery account with R367. Debit the consumable inventory on hand account with R367 and credit the stationery account with R367. Debit the purchases returns account with R367 and credit the consumable inventory on hand account with R367. Debit the stationery account with R367 and credit consumable inventory on hand account with R367. Debit the purchases account with R367 and credit the stationery account with R367