Please record the transactions of the purchases and re-valuations (T accounts or Journal Entries are fine) and create a balance sheet statement for 2021 from January to end of June. Thank you

The balance sheet of the company X as at 31.12.2020 is as follows:

ASSETS		EQUITY & LIABILITIES
PPE: Car*	10000	Shareholders equity	40000
ST Trade receivables	40000	Retained earnings	(10000)
Cash	30000	LT Loan (interest not included)	30000
		ST Trade payables	20000
Total assets	80 000	Total equity & liabilities	80000

* accumulated depreciation 40000, useful life 5 years

Required: Open accounts, record all transactions in appropriate T-accounts and prepare balance sheet for first half of 2021 (costs classified as costs by nature).

In 2021 the company:

a) In January, the company paid off long-term loan in the amount of 5000 and additional interest of 400.

b) In February, the purchased by bank money transfer 1000 shares of Company R at a per share value of 4. Half of the shares were classified as long-term and half as short-term.

c) In March, the company issued an interest note to a client in the value of 900.

d) In April, the company sold 400 shares of Company R at a share price of 4.25. Additional broker fees were 200. All paid by cash. The company sold shares classified as short-term.

e) At the end of June, the company revalued the shares. The valuation policy of the company is: long-term investments and short-term investments revalued to market price with Company R shares at: 4.50 per share.