Record the following transactions (In T Accounts). Then close all accounts and prepare the end-year Balance Sheet (Ignore the income tax both current and deferred):

a. An item of property, plant and equipment received in December od 200 in the form of a donation, initial value 6000 . Depreciation period 6 years. b. Prepayment received from company A on future delivery of finished products (planned deliveries in January and February 201 ) 2000. c. Negative goodwill 5000 that will be amortized during 2 years. d. Prepayments received from the company B on future delivery 4500.40% of that delivery was performed in December 200. e. Donations received for research works 3000 . Incurred cost of research works 2000 . The first phase of research work was finished on 30,09 , amortization period 5 years 2. At the end of 200 a redecoration of a production building was finished. Due to the lack of invoice, the cost was estimated at 1800. 3. The company got an invoice for the lease of office space of 10000 . This amount related to next 2 years: 201 and 202 paid in cash. Required