Mr$.$ X founded a company producing ALA products. These products are assembled from two different materials. The assembly is done by hand, and the employee receives PLN $20$ for each manufactured product. Let us assume that the company bears the costs of materials and labor and the profit increases the equity capital.

To produce one ALA products you need:

$2$ pieces of material X for PLN $5/$ item

$1$ piece of Y material for PLN $20/$ item

Labor for PLN $20/$ item

Production is $300$ pcs $/$ month. Production and sales are evenly spread over time. The selling price is PLN $80/$ pc$.$ The opening balance is as follows:

Balance sheet as for $01\mathrm{.}01.$

Cash in hand $10\mathrm{.}000$

Equity $10\mathrm{.}000$

January

Materials were purchased for cash and delivered when production began. ALA products are immediately sold for cash and delivered. Production and sales are $300$ pcs$.$

February

The company obtained a monthly loan $($deferred payment$)$ from the supplier of materials, and at the same time granted a half$-$month Ioan $($deferred payment$)$ to the recipient. The rest of the data is the same as in January. $($Production and sales are $300$ pcs$)$

March

In early March, materials were purchased for the next three months. The rest of the data is the same as in the previous months. $($Production and sales are $300$ pcs$,$ deferred payments$)$

April

Production is $330$ pcs and sales are $300$ pcs$.$ The rest of the data is the same as in the previous months. $($Production and sales are $300$ pcs$,$ deferred payments$)$

May

At the beginning of May, a machine was purchased for PLN $144,000,$ which will eliminate manual WG folding. For this purpose, a loan of PLN $120,000$ was obtained. Monthly interest is $1\%,$ and the return of the loan base is PLN $6,000.$ The depreciation of the fixed asset was calculated, assuming the useful life and the straight$-$line method. In May, $270$ units were produced and $300$ units of WG were sold. Other data unchanged.

Prepare financial statements for each month.