Please explain how the entry will be passed in trading and p&l account

Dear student, it will effect in trading account as well as in balance sheet.In trading account add rs 24000 to sales and less from closing stock rs 24000.while in balance sheet give effect to cash add rs 24000 to it and less rs 24000 from closing stock in the balance sheet.and consider this sale as cash sale if you consider this sale as credit sale then add rs 24000 to debtors account in the balance sheet not in cash.Regards