Following transactions occur in the month of December 2020 for Avinash Brothers- -

Purchase of goods for cash Rs5 lacs

Sale of goods for cash Rs 2 lacs

Sale of goods at credit for Rs 4 lacs

Purchased furniture for Rs 3 lacs

Amount contributed as capital by Owner Rs 10 lacs

a. Record the above-mentioned transaction in the journal bypassing the journal entries (5 Marks) 400 Words

b. Prepare the Trial Balance by using the above information (5 Marks) 400 Words