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I. On January 1, 2019, ABCD Co. borrowed a 6-month short-term note of $100,000 with 6% annual interest from CCSU Bank. On January 31, 2019 ABCD Co. Borrowed another 6-month short-term note of $200,000 from UConn Bank. UConn Bank assess a 6% discount rate should be applicable for ABCD Co. Record the journal entries on both transactions (5 points) for ABCD Co. 2. On July 1, 2018, ABCD Co. started the depreciation process for an equipment with purchase price at $1,000,000. ABCD Co. estimated the equipment should have five-year service life and residual value at $100,000. What is the depreciation amounts for 2018 using straight-line, SYD, and Double-Declining methods (5 points)? 3. The internal auditor team evaluated ABCD Co.'s inventory account at December 31, 2018. has discovered a few items not included in the inventory account, as the representative of the inventory control department. Determine if the following items should be included in the 2018 Ending Inventory (3 points): ABCD Co. left a finished goods of $50,000 to B2B Co. for sale. B2B Co. has not yet sold the item; ABCD Co. shipped a finished goods of $60,000 on fo.b. destination point at December 29, 2018. The goods reached to the buyer on January 5, 2019; ABCD Co. purchased raw materials of $1,000,000 from B2B Co. on f..b. shipping point. The raw material arrived on December 31, 2018 SD,00 ABCD Co.'s inventory record in the first quarter of 2018 indicated: Beginning Inventory Jan 1, 2018:3,000 units @ 30 per unit Purchase: Feb 12, 2018-5,000 units @35 4. Mar 10, 2018-6,000 units @36 Sales: Mar 20, 2018-9,000 units Using Periodie LIFO Inventory Method, what are the ending inventory and Cost of Goods sold at the end of March of 2018 (4 points) ABCD Co. has determine its yearend inventory on a conventional retail inventory basis to be $53.2 million. Information pertaining to the inventory is as follows: Sale Price: $70.0 millio Cost to Sell: $7.5 million Normal Profit:$10.0 millio - Replacement Cost: $49.5 million What yearend inventory value should be reported (5 point)