Lesson 1 Trading Company A has the data on goods purchase and sale and operating expenses in September 2019 as follows: (Unit: million dong). The company applies a regular accounting method.

1/9 Buying a lot of goods without payment to the seller, the purchase price of 3,000, the freight cost of 20 is borne by the seller, the goods have been fully stocked.

3/9 Delivery to customers at the warehouse. The value of inventory is 800, the selling price is 950 customers pay in full cash upon delivery

12/9 Customers received the goods at the warehouse, the delivery price is 400 and the selling price is 520. Under the contract, the customer will pay after 90 days.

16/9 Receiving 200 advance payment from customers, goods will be delivered in early October

20/9 Depot for shipment with purchase price of 5. 000, pay immediately by bank deposit

21/9 Using bank deposits to pay the supplier's debt for the shipment received on 1/9

22/9 Accepting customers' discounts on day 3 / 9, because some goods do not meet the agreed quality. The amount of the discount is 20, and the company | Returned to customers by cash.

25/9 Delivering a shipment to customers whose ex-warehouse price is 2, 100, the selling price is 2. 500. This customer has advanced money from July

25/9 Delivering a shipment to customers with a warehouse price of 2100, a price of 2500. This customer has advanced money from July

30/9 Payroll salaries for sales people in the period is 60, managers are 50. On the same day, receiving a bank loan interest of the month was 80, interest on a bank deposit for the month was 10. Both items above to be added and deducted from the balance of the bank deposit account

Depreciation of fixed assets in the month is 40, of which the fixed asset used for sales is 25 and used for management is 15

The list of cash expenses in the period shows that only for sales is 30 and for management is 80

Requirements:

1. Accounting of economic transactions arising on

2. Performing period-end accounting entries to determine business results and lock down revenue accounts, knowing that the corporate income tax rate is 25%

3. Calculating gross profit ratio of the company and comment.