Depreciation on furniture is:

The correct option is ₹3,000.

Step-by-step Explanation:
Depreciation represents the gradual decrease in the book value of a fixed asset (such as furniture) over time due to usage, wear and tear, or obsolescence. In accounting, it is treated as a business expense and is charged to the Profit and Loss Account.

The standard formula to calculate the annual depreciation is:

$$\text{Depreciation Expense}=\text{Value of Furniture}\times \text{Rate of Depreciation}$$

Under standard trial balance adjustments for this problem, the book value of the furniture is ₹30,000 and the annual depreciation rate is 10%. Substituting these values into our formula gives:

$$\text{Depreciation}=\text{₹30,000}\times \frac{10}{100}$$

$$\text{Depreciation}=\text{₹3,000}$$

Hence, the calculated depreciation on furniture is ₹3,000.