1) Journalize all accounting transactions and record them in the ledger. 2) Except for vehicle purchase case, it is assumed that all events in February occur the same every month. Complete the statement of financial position and income (operation) as of 31 December 2018. What is the total amount of dividends payable to shareholders?

Kim Yonsei wants to establish a secondhand book seller in 2018. 1.000 ordinary shares with a face value of 1,000 won per share were issued and paid I million won from shareholders 1/20 A contracts with A books to get used books. The books will be supplied on the 1st of every month and the payment will be made after I month. It was contracted to purchase 750,000 worn worth of books every month 1/31 Kim borrowed a one-year short-term loan of I million won from the bank, Interest will be paid 100,000 won at the end of every moth Kim paid 500,000 won of rent expense in cash for the month of February. 2/5 Kim send used books to Company B and issued a bill for I million won. Company B promises to pay by February 28. Due to a disruption in shipping, Kim purchased a vehicle for direct delivery. The car was estimated to be used for five years and pays 2 million won in cash 2/20 Kim supplied used books to C company and half of the 2-million-won payment is received in cash, and the other half promises to be paid in 2/25 one month (3/20). Marketing is carried out through advertising agency and payment of 200,000 won. 2/28 Kim paid I million won of salary in cash. All payments were collected from Company B. Interest on short-term borrowings is paid 100,000 won