Journal Entries for the Transactions:
1. Royal Enterprises purchased goods for cash amounting to Rs. 10,000.
- Debit: Purchases (Rs. 10,000)
- Credit: Cash (Rs. 10,000)

2. Sold goods to Mr. Sharma on credit for Rs. 15,000.
- Debit: Accounts Receivable - Mr. Sharma (Rs. 15,000)
- Credit: Sales (Rs. 15,000)

3. Paid rent expense for the month amounting to Rs. 5,000.
- Debit: Rent Expense (Rs. 5,000)
- Credit: Cash (Rs. 5,000)

4. Received cash from Mr. Sharma on account for Rs. 10,000.
- Debit: Cash (Rs. 10,000)
- Credit: Accounts Receivable - Mr. Sharma (Rs. 10,000)

5. Purchased furniture on credit from ABC Furniture Store for Rs. 8,000.
- Debit: Furniture (Rs. 8,000)
- Credit: Accounts Payable - ABC Furniture Store (Rs. 8,000)

Ledger Accounts:
- Cash: Opening balance - Rs. 0; Credit - Rs. 15,000; Debit - Rs. 10,000; Closing balance - Rs. 5,000
- Purchases: Opening balance - Rs. 0; Debit - Rs. 10,000; Closing balance - Rs. 10,000
- Sales: Opening balance - Rs. 0; Credit - Rs. 15,000; Closing balance - Rs. 15,000
- Accounts Receivable - Mr. Sharma: Opening balance - Rs. 0; Debit - Rs. 15,000; Credit - Rs. 10,000; Closing balance - Rs. 5,000
- Rent Expense: Opening balance - Rs. 0; Debit - Rs. 5,000; Closing balance - Rs. 5,000
- Furniture: Opening balance - Rs. 0; Debit - Rs. 8,000; Closing balance - Rs. 8,000
- Accounts Payable - ABC Furniture Store: Opening balance - Rs. 0; Credit - Rs. 8,000; Closing balance - Rs. 8,000

Trial Balance:
- Debit: Cash (Rs. 5,000), Purchases (Rs. 10,000), Accounts Receivable - Mr. Sharma (Rs. 5,000), Rent Expense (Rs. 5,000), Furniture (Rs. 8,000)
- Credit: Sales (Rs. 15,000), Accounts Payable - ABC Furniture Store (Rs. 8,000)

Explanation:
- Journal entries are used to record the financial transactions of a business.
- The transactions provided involve the purchase and sale of goods, payment of rent expense, and the purchase of furniture.
- Each transaction is recorded using a double-entry system, where each entry has a corresponding debit and credit.
- The ledger accounts are used to summarize and classify the transactions recorded in the journal entries.
- The trial balance is a statement that lists all the debit and credit balances in the ledger accounts to ensure they are in balance.