4.-A manufacturing company sold a machine in 2018 with a profit of 80,000 TL to buy a new one and transferred the profit to the account of special funds.

-The company then purchased a new machine on 01.09.2018 with a price of 300,000 TL + 18% VAT. 20.000 TL + 18% VAT has been paid for the transportation and assembly of the machine to the enterprise.

- The entity used a loan of 300,000 TL on 01.09.2018 for the purchase of this machine. The loan has a 24-month term and an annual interest rate of 14%. The loan repayment schedule is as follows:

31 August 2019 150.000 TL principal + interest

31 August 2020 150.000 TL principal + interest

The machine's service life is 5 years and the enterprise has decided to use the straight-line method for machines.

REQUESTED: 30 points

Write the balances of the accounts related to this transaction as of 31.12.2018 and 31.12.2019 in the table below.

HPP. ACCOUNT NAME BALANCES

NO 2018 2019

DEBT DUE DEBT DUE

181 Income Accruals

253 Plant Machinery and Devices

257 Accumulated Depreciations

300 Bank Loans

303 Uzun Vd. Krd. Mother. Installments and Interests

381 Expense Accruals

400 Bank Loans

549 Special Funds

642 Interest Income

730 General Production Expenses (Depreciation Expense)

780 Financing Expenses