Please record the following transactions in T-Accounts according to cost by nature/classification by nature. Then close the accounts and prepare and income statement

a) The company recorded an invoice for rubbish disposal in the current month; value 400. b) The company recorded bank fees; value 50. c) The company sold goods worth 2 000 for 3 500 on deferred payment. d) Goods were delivered to a customer transport cost 500 and additional insurance cost of 200, both paid by bank money transfer..