4. (20 points) During FY 2021, ABC engaged only in the following four explicit transactions: i. For each event a-d, provide the required journal entries to record the event. ii. Additional information: On October 1, 2020, ABC estimated that the remaining useful life and the salvage value of the truck that was purchased in Question 1(d) to be 6 years from now and $4,000, respectively. a. b. C. d. (1 point) On December 13, 2020, ABC delivered the rest of the products from Question 1(e). The cost of goods sold for the delivered products was $25,000. (1 point) On December 31, 2020, ABC paid the interest on the note from Question 1(d). (2 points) On January 1, 2021, ABC sold the truck that was purchased in Question 1(d) for $69,000. (1 point) On June 30, 2021, ABC paid the interest on the note from Question 1(d). (2 points) Provide any related and required adjusting entries as of September 30, 2021 (Dates are not required). iii. (6 points) Construct an income statement and a balance sheet for fiscal year 2021. iv. (7 points) Calculate CFO for FY 2021 using the indirect method.