post this to ledgers , trial balance , statement of profit or loss , statement of financial position

Cr Dr 20.000 20.000 5.000 5.000 1.900 1.900 7.000 7,000 7.700 7,700 16,500 16,500 11.400 11.400 1.300 1.200 11.200 11.200 200 200 7.000 7.000 100 100 S000 Date Particulars Dec-01 Dr Cash Cr Capital 2 Dr Furniture Cr Cash 8 Dr Inventories Cr Cash 14 Dr Inventories Cr AP: ABC bhd Inventories CHAP : XY trading 16 Cash Cr Sales 17 Cash (12000 x 95%) Cr Sales Dr Cost of sale Cr Inventories 18 AR: Ting Cr Sales Cost of sales Cr inventories 19 AR: Ming Cr Sales Cost of sales Cr Inventories 21 Cash CAR : Ming 22] Cash Discount allowed (90% x 11200) CAR: Ting 23 AP: ABC bhd Cash 24 AP: XY trading (85% x 7700) Cr discount received Cr cash 25 Office equipments Cr cash 26 Drawings Cr Cash 27 Cash Cr sales Cost of sales Cr Inventories 28 Cash Crrent revenue 29 Telephone bill Cr cash 29 Utilities bill Cr cash 30 Wages Cr cash 30 rental car Cr cash 5.000 1OOSO 1120 11200 4000 4000 6545 1155 7700 350 350 550 550 9500 9500 700 700 2500 2500 200 200 1200 1200 20000 20000 300 300 Building - cost : 65000 - 5% per annum reducing balance method motor vehicle - 30000 scrap value :4000 useful years : 10 straight line method allowance for impairment for trade receivable : 5%