B$)$ On $03\mathrm{.}01\mathrm{.}2017,$ goods with a sales price of $4\mathrm{.}000$ TL excluding VAT were sold with $2\mathrm{.}500$ TL

promissory note, the rest and $18\%$ VAT in cash. The cost of goods sold is $3\mathrm{.}750$ TL$.(10$p$)$

C$)$ On $05\mathrm{.}01\mathrm{.}2017,$ the fixture, which was previously purchased for TL $1\mathrm{.}000$ and depreciated by TL $400$

until today, was sold in cash for TL $800$ excluding $18\%$ VAT. The sale price was transferred to our