On Feb 6, 2013, Mr. K Srinivas wanted to start a business. So, he decided to start a business on Agro Seeds. He decided to move on with Agro Seeds as he had an eight year experience in private Agro Seeds business firm.He decided to invest Rs. 10,00,000. He got the amount from different sources. He applied for a bank loan, and got bank loan from State Bank of India for amount of Rs. 2,50,000. He invested Rs. 3,00,000 from his personal savings. He opened a bank account with the name of “Golden Agro Seeds”. He deposited an amount of Rs. 5,00,000 and kept the other Rs. 50,000 as cash-in-hand. On March 2, additional bank loan was sanctioned and an amount of Rs. 3,50,000 was transferred to account. He borrowed Rs. 73,000 from Mr. Jayaprakash on 15 March, 2013 by promising him to pay an amount of Rs. 7,300 for 10 months and an interest of 1% per month for the total principal amount. He took a small loan for the remaining capital of Rs. 27,000 from Mr. Ritesh on March 16, 2013, which was interest free and he had to pay it within December 15, 2013 i.e he had to pay Rs. 3,000 per month. Mr. K. Srinivas withdrew Rs. 50,000 from the bank account on March 17, 2013.On March 17, 2013, he had Rs. 2,00,000 as cash-in-hand and Rs. 8,00,000 in his bank account. On March 25, 2013, he rented a furnished shop by paying an advance of Rs. 1,00,000 through the bank account by cheque and he had to pay rent of Rs. 20,000 per month. He had no employees since it was a small store and he was capable to manage alone.On April 1, 2013, “Golden Agro Seeds” was started. At the end of the year, the following transactions were recorded, excluding transactions made before business started.Sr. No. Particulars. Amount ( Rs. )1 Purchases ( Cash / Bank ) 4,00,000 2 Purchases ( Credit ) 4,00,0003 Sales ( Cash ) 8,00,0004 Sales ( Credit ) 2,00,0005 Rent 24,000 6 Insurance Expenses 12,000 7 Travelling Expenses 10,000 8 Electricity Expenses 15,0009 Wages 8,00010 Service and Maintenance 6,000 11 Repair 20,000On May 1, 2013, Mr. Srinivas purchased a laptop for Rs. 29,000. On September 9, 2013, he purchased a printer worth Rs. 8,000.Depreciation : Laptop 10% p.a Printer 8% p.a1. Journalise the above transactions. Post them into ledger and prepare Trial Balance.2. Prepare Trading Account, Profit & Loss Account and Balance Sheet.3. Prepare a Bar Diagram or a Pie Chart showing the expenses.4. Calculate all possible ratios.