On 01.12.N a company shows an opening balance of the merchandise inventory in amount of 5,000 CU. During December, a new batch of merchandise is purchased for the acquisition cost of 12,500 CU and the company sells part of it to a client for the price of 7,500 CU. The cost of the goods sold is of 4,500 CU. After recognising the impact of these transactions on the companys financial statements, which of the following statements is true?

the company recognised expenses with merchandise of 12,500 CU in the income statement

the merchandise ending balance to be disclosed in the balance sheet as at 31.12.N is of 13,000 CU

the company recognised an increase of merchandise in the balance sheet of 7,500 CU

the profit from the sale of merchandise to be disclosed in the income statement as at 31.12.N is of 2,500 CU