Explanation:

Effect on Financial Statements:
When a machine was purchased for Rs. 3,000 and it was wrongly recorded in Purchase A/c, it will affect the financial statements of the business as follows:

1. Income Statement:
There will be no effect on the income statement as the purchase of the machine is a capital expenditure and not a revenue expenditure.

2. Balance Sheet:
The purchase of the machine will increase the Fixed Assets of the business by Rs. 3,000. However, since it was wrongly recorded in Purchase A/c, the balance of this account will be understated by Rs. 3,000. This will also affect the total assets of the business, which will be understated by Rs. 3,000.

Effect on Trial Balance:
The Trial Balance is a statement that lists all the ledger balances of the business at a particular point in time. It is used to check the mathematical accuracy of the accounts. If there is an error in the accounts, the Trial Balance will not balance.

In this case, the machine was wrongly recorded in Purchase A/c. Let's assume that the machine was purchased on credit. The entry for this transaction should be:

Machine A/c Dr. 3,000
To Creditors A/c 3,000

But, instead of recording it in the Machine A/c, it was recorded in the Purchase A/c. The entry recorded was:

Purchase A/c Dr. 3,000
To Creditors A/c 3,000

This error will cause the Trial Balance to show a difference of Rs. 3,000. The Trial Balance will not balance because the debit side will be overstated by Rs. 3,000 (due to the wrong entry in Purchase A/c) and the credit side will be understated by Rs. 3,000 (because the correct entry was not recorded in Machine A/c).

Conclusion:
Hence, the correct answer is option 'B'. The Trial Balance will not show a difference of Rs. 3,000 because the error will not affect the total debit and credit balances of the Trial Balance. However, the balance of Purchase A/c will be overstated by Rs. 3,000 and the balance of Machine A/c will be understated by Rs. 3,000.

Puchase of machinery is debited to machinery a/c but they debited it to purchase a/c in either of case in trial balance the machinery which is purchased itz amount will be debited only so there will be no difference in credit and debit side of trial balance. This error will just affect individual ledger