PART B Company X applied acerual basis, perpetual inventory system with weighted average cost method and prepare financial statements monthly. (CU: million VND) Other accounts have balance equal zero or have no balance WI Transactions incurred in Jan 2023: 1. Purchased merchandise K on credit, quantity 250kg, amount 3.000 . Freight in paid with cash: 50. 2. Issued 450kg merchandise K for cash sale: 3.000 , for credit sale: 2.500 . 3. Purchased an equipment on account with purchasing price: 2.500 . Freight in 200 and installation cost 300 paid with cash. Useful life: 5 years. Scrap value =0. This equipment is put into use from 01Jan2023. 4. Paid rent for January: 200 5. Accrued salary expense: 130 6. Advertising expense paid with cash: 70 Required: a. Determine: Cost of merchandises purchased, Cost of sale Cost of equipment, depreciation of equipment in Jan 2023 (Straight-line method) b. Prepare Journal entries for all transactions above (Including adjusting entries and closing entries)