1. The commercial goods of the enterprise from the previous period are 55.500 TL, and the cost of the goods purchased during the period is 355.500 TL. The cost of goods left in stock at the end of the period was determined to be 111,000 TL. Throughout the period, the Company's Domestic Sales are 155,000 TL, Foreign Sales are 255,000 TL, and Returns from Sales are 45,000 TL. According to this information, find the goods available for sale and the cost of commercial goods sold. Show the presence of goods and sales and income and expense accounts (on Ts). Find gross profit or loss. (35 p.)

2. The entity sold the goods with a purchase cost of 25,000 TL to 40,000 TL + 18% VAT. In return for the sales price, a check of 16.000 TL, 15.000 TL, two bonds with a term of 90 days and a term of 151 days, took the other part from the customer's credit card. According to this information, you account for the sales transaction (both revenue and cost of commercial goods sold). (35 p.)

3. Briefly describe your observations of a business you encounter in your daily life. Also, design a business that will operate in a sector you designate. Identify the 3 assets and 2 resource items of this business with their amounts and express them as balance sheet equity. Please present this information on the balance sheet and interpret the application briefly. (30 p.)