From the given transactions, prepare the journal entries, necessary ledger accounts, and the trial balance.

Here are the journal entries, necessary ledger accounts, and the trial balance.

Journal Entries

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
i)	Cash A/c Dr.		4,50,000
	To Capital A/c			4,50,000
	(Being business started with cash)
ii)	Office Equipment A/c Dr.		50,000
	To Cash A/c			50,000
	(Being office equipment purchased)
iii)	Purchases A/c Dr.		50,000
	To Cash A/c			32,000
	To Ram A/c			18,000
	(Being goods purchased from Ram and partial payment made)
iv)	Cash A/c Dr.		22,000
	Ram A/c Dr.		20,000
	To Sales A/c			42,000
	(Being goods sold to Ram and partial cash received)
v)	Salary A/c Dr.		32,000
	Rent A/c Dr.		8,000
	To Cash A/c			40,000
	(Being salary and rent paid)

Necessary Ledger Accounts

1. Cash Account

$$\begin{array}{|l|r|l|r|} \hline \textbf{Particulars} & \textbf{Amount (Dr)} & \textbf{Particulars} & \textbf{Amount (Cr)} \\ \hline \text{To Capital A/c} & 4,50,000 & \text{By Office Equipment A/c} & 50,000 \\ \text{To Sales A/c} & 22,000 & \text{By Purchases A/c} & 32,000 \\ & & \text{By Salary A/c} & 32,000 \\ & & \text{By Rent A/c} & 8,000 \\ & & \text{By Balance c/d} & 3,50,000 \\ \hline \textbf{Total} & \textbf{4,72,000} & \textbf{Total} & \textbf{4,72,000} \\ \hline \text{To Balance b/d} & 3,50,000 & & \\ \hline \end{array}$$

2. Capital Account

$$\begin{array}{|l|r|l|r|} \hline \textbf{Particulars} & \textbf{Amount (Dr)} & \textbf{Particulars} & \textbf{Amount (Cr)} \\ \hline \text{To Balance c/d} & 4,50,000 & \text{By Cash A/c} & 4,50,000 \\ \hline \textbf{Total} & \textbf{4,50,000} & \textbf{Total} & \textbf{4,50,000} \\ \hline & & \text{By Balance b/d} & 4,50,000 \\ \hline \end{array}$$

3. Office Equipment Account

\begin{array}{|l|r|l|r|} \hline Particulars & Amount (Dr) & Particulars & Amount (Cr) \\ \hline To Cash A/c & 50,000 & By Balance c/d & 50,000 \\ \hline Total & 50,000 & Total & 50,000 \\ \hline \text{To Balance b/