ABC Jsc (applying perpetual inventory system, accrual basis, historical cost accounting principle) had the following balances as at 1st, Jan, 2020. (Currency unit: $, monthly accounting period). Cash 4.000 Accounts Payable X2 Accounts Receivable 1.500 Salary payable 1.200 Supplies 150 Note Payable 3.000 Merchandise (Merchandise K, Quantity : 300pcs) X1 Common stock 13.000 Tangible Fix assets 12.050 Retained earnings 2.500 Accumulated depreciation (600) The following economic transactions incurred in January, 2020: 1. Purchased merchandise K on credit, quantity: 150pcs, total amount 1.800 2. Freight in of merchandise K: 30, paid by cash 3. Issued merchandise K for sale on credit. Quantity: 380pcs. Selling price: 4.200. 4. Paid on account: 750 5. Prepaid advertising expense for 3 months (January, February, March) with amount of 360. 6. Issued common stock and received cash: 500 7. Collected in advance for rent service to be performed from 1/1/2020 to 30/4/2020, amount: X3 8. Supplies on hand as at 31st, Jan, 2020: 50 9. Accrued salary expense: 350. 10. Useful life of Tangible Fix Asset is 10 years. Residual value of 50 (Straight line method is applied). Required: a. Give X1, X2, X3 and inventory method by yourself. b. Journalize entries for transactions above (Included adjusting and closing entries). c. Post data of transactions above to relevant T-accounts. d. Prepare trial balance (Vietnamese style) e. Prepare Income statement for the year ended 31st, January 2020 f. Prepare Balance sheet as at 31st, January 2020.