a$.$ The company was founded with a capital contribution of a nominal value of $100,000$ at the rate of $5,$ paid in cash

b$.$ The company takes a loan in the amount of $250,000$ from a bank, for three years with $12\%$ interest

c$.$ Salary payments for the year in the amount of $190,000$ are charged and paid

d$.$ Purchased inventory of goods for resale in the amount of $320,000$ against a payment deadline

e$.$ Sold goods for resale for $455,000$ against a payment deadline. Purchase price $290,000$

f$.$ Paid rent for commercial premises for the first $11$ months of the year in the amount of $55,000$

g$.$ Purchased shop equipment$/$equipment for $75,000.$ Deposited $25,000$ and balance paid after $90$ days

h$.$ Paid balance of equipment and devices in point g$)$ and paid debt to suppliers $310,000$

i$.$ Paid various operating costs such as electricity and heat during the year in the amount of $18,000$

j$.$ Collected receivables from customers total $412,000$

k$.$ Completed final entry for accrued interest due to a bank loan in the amount of $30,000$

l$.$ Completed final entry for accrued rent for December in the amount of $5,000$