[2 3. (a) What will be the effect of the following on the Accounting Equation? (i) Harish started business with cash Rs. 18,000 and goods Rs. 10000. (ii) Sold goods for cash Rs. 4,000 (costing Rs. 2,400) (b) A limitation of an accounting when the purchases made at the end of the year. may not be recorded or the closing stock may be overvalued. Explain term