This is an error of commission where an amount is posted in the wrong account but on the same side so in this case there will be no effect on the trial balance since the amount is placed on the correct side though in the wrong account.
Option (b) is correct.

The original cost of an asset takes into consideration all of the costs that can be attributed to its purchase and to putting the asset to use. These costs can include such factors as the purchase price,repairs,commissions, transportation, appraisals, warranties and installation.
Thus repairs incurred to bring the old furniture bought to use will be capitalized and will be included in the total cost of the asset and will not be debited to repairs account.
Correct option is (d) nil

The goods withdrawn by Ramesh for personal use will be debited to his salary Rs. 1,500 and the when he received Rs. 9,000 again in cash for salary he got Rs. 500 excess salary so it should be debited to salaries paid in advance as per the matching principle.

A debt from accounts receivable that is recovered either in whole or in part after it has been written off or classified as a bad debt is known as bad debt recovery . Because it generally generates a loss when it is written off, a bad debt recovery usually produces income.
In accounting, the bad debt recovery would credit the “bad debts” account and the net amount of the account is transferred to profit and loss account.So the bad debt recovered from Gauri will not effect the account of Gauri and the correct option is (c) nil.

Here the cost of goods sold = 10,000
Invoice price will be = 10,000 + 10% of 10,000 = 11,000
Trade discount = 5% of 11,000 = Rs. 550
Sales = Invoice Price - Trade Discount
= 11,000 - 550 = 10,450

On the death of a partner, the representatives are entitled to Share of profit upto the date of death. Profit till date will be calculated on the basis of last years profit.
Thus share in profits for the period 1st january 2012 to 30th June 2012 to be credited to C’s Account will be calculated as follows:
Profit for the period on the basis of last year’s profit will be 24,000 × 6/12 = Rs. 12,000
Share of C in profit = 2/4 of 12,000 = Rs. 6,000

Goods are normally sent on cost price to the consignee but some time the consignor makes the invoice at the selling price i.e. proforma invoice price. The idea is that consignee should not know the actual cost of the goods. In such cases the entries are made by the consignor in his books at the invoice price.
Here the goods are sent to the consignee at cost + 25%
Cost of goods sent = Rs. 10,000
Invoice value of the goods sent = 10,000 + 25% of 10,000 = Rs. 12,500