Please solve part b, Thank you!

Pull 65% 07:35 ABC company is buying and selling sport cars. The following events took place in 2019 as below. 1. The Balance Sheet of the company on 01.01.2019 is as in the table below. ABC Company 01.01.2019 Assets Liabilities 102. Banks 100.000.000 500. Capital 100.000.000 CURRENT ASSETS 100.000.000 EQUITY 100.000.000 TOTAL ASSET 100.000.000 TOTAL LIABILITIES 100.000.000 2. To use in its sales operation, the company rented two stores for 3 years on 01.01.2019. Total of the rental cost for both is 750.000 TL and the company paid the rent in advance via banks on 01.01.2019. 3. At the same date, the company hired a construction company to paint the walls and change the floor for 60.000 TL. The construction company completed all the tasks at the same date and was paid via banks. 4. Due to the lack of demand, the company decided to evacuate temporarily one of its stores rented. After evacuation, the company rented out the store evacuated to another company in return to 90.000 TL for 1 year on 01.08.2019. The rent will be paid at the end of the contract. 5. The transactions associated with the inventory have occurred during the year as in the table below. Date Transaction Amount (number) Price (TL) 30 23 06.02.2019 15.05.2019 16.05.2019 12.08.2019 13.08.2019 30.12.2019 10 Purchases Sales Purchases Sales Purchases Sales Transportation (TL) 60.000 40.000 20.000 10.000 10.000 10.000 1.150.000 1.200.000 1.200.000 1.300.000 1.300.000 1.400.000 6 5 6 All payments placed in the table are made via banks. 1 You are required to, a. Book the journal entries, only for the year of 2019, for each transaction including the opening records in the general journal. Booking the records to the ledgers is not obligatory. However, it is strongly encouraged to book the recordings to the ledgers so that you can track the numbers in a correct way. (45 Points) b. Book the inventory and closing records in the general journal on 31.12.2019. Booking the records to the ledgers is not obligatory. However, it is strongly encouraged to book the recordings to the ledgers so that you can track the numbers in a correct way. (45 Points) Prepare income statement of 2019 term on 31 12 2010 (10 Points)