$1.$ Prepare journal entries for the transactions listed above $($Include entries for cost of goods

sold using the perpetual system.$)$

$2.$ What is the net realizable value of the receivables at the end of the period?

$3.$Prepare a trial balance at January $31,2023.$

$4.$ Prepare an income statement and a retained earnings statement for the month ending

January $31,2023,$ and a balance sheet as of January $31,2023.$