A business has the following transactions that must be registered in the accounts:

a. Invoiced a customer abroad NOK 52,000. The sale is tax-free since it concerns exports. The sale takes place on credit.

b. Cash sale of SEK 3,000 + VAT. SEK 750, a total of SEK 3,750. The amount paid to the bank account.

c. A customer has received a credit note due to defects in the delivered goods. The credit note is SEK 16,000 + VAT. SEK 4,000, a total of SEK 20,000. The credit note will be settled at a later date. A customer has paid an invoice amounting to SEK 57500 including VAT. The invoice is already registered. The payment was credited to the overdraft account.

Record these transactions in a balance sheet table.