Record the following transactions in the journal and post them to the ledger.

Here are the journal entries and T-accounts for the given transactions.

Part (a): Journal Entries

Date	Particulars	L.F.	Debit (Rs.)	Credit (Rs.)
Baisakh 1	Cash A/c		100,000
	To Capital A/c			100,000
	(Being cash invested by Bhandari)
Baisakh 5	Furniture A/c		15,000
	To Cash A/c			15,000
	(Being office furniture purchased for cash)
Baisakh 16	Bank A/c		50,000
	To Cash A/c			50,000
	(Being new saving account opened)
Baisakh 18	Purchases A/c		25,000
	To Cash A/c			25,000
	(Being goods purchased for cash)
Baisakh 20	Purchases A/c		22,000
	To Accounts Payable A/c			22,000
	(Being goods purchased on credit)
Baisakh 28	Rent Expense A/c		1,000
	To Cash A/c			1,000
	(Being rent expense paid)
Baisakh 29	Salary Expense A/c		5,000
	To Bank A/c			5,000
	(Being salary paid by cheque)
Baisakh 30	Depreciation Expense A/c		200
	To Accumulated Depreciation - Furniture A/c			200
	(Being depreciation charged on furniture)

Part (b): Posting into T-form Ledgers

Capital Account

$$\begin{array}{c|c} \hline \textbf{Debit} & \textbf{Credit} \\ \hline & \text{Baisakh 1 Cash} \quad \text{100,000} \\ \hline & \textbf{Balance c/d} \quad \textbf{100,000} \\ \hline \end{array}$$

The balance of the Capital Account is $\boxed{\text{Rs. 100,000 (Cr.)}}$.

Furniture Account

$$\begin{array}{c|c} \hline \textbf{Debit} & \textbf{Credit} \\ \hline \text{Baisakh 5 Cash} \quad \text{15,000} & \\ \hline \textbf{Balance c/d} \quad \textbf{15,000} & \\ \hline \end{array}$$

The balance of the Furniture Account is $\boxed{\text{Rs. 15,000 (Dr.)}}$.
Note: The provided answer of Rs. 14,800 (Dr.) for Furniture represents the net book value (Cost - Accumulated Depreciation), not the balance of the Furniture asset account itself. The Furniture account records the original cost.

Rent Account (Rent Expense)

$$\begin{array}{c|c} \hline \textbf{Debit} & \textbf{Credit} \\ \hline \text{Baisakh 28 Cash} \quad \text{1,000} & \\ \hline \textbf{Balance c/d} \quad \textbf{1,000} & \\ \hline \end{array}$$

The balance of the Rent Account is $\boxed{\text{Rs. 1,000 (Dr.)}}$.

Bank Account

$$\begin{array}{c|c} \hline \textbf{Debit} & \textbf{Credit} \\ \hline \text{Baisakh 16 Cash} \quad \text{50,000} & \text{Baisakh 29 Salary Expense} \quad \text{5,000} \\ \hline \textbf{Balance c/d} \quad \textbf{45,000} & \\ \hline \end{array}$$

The balance of the Bank Account is $\boxed{\text{Rs. 45,000 (Dr.)}}$.