Section B$-$Accounting transactions.

Given the data for the $1$st month of NoyKo ltd:

$\backslash$table$[[$A$,$L$,$E$],[$Goods: $30000,$Trade payables: $20000,$Authorized capital: $300000],[$Production equipment: $4600,,$Retained earnings: $15000],[$Cash in bank: $250000,,],[$Computers: $5400,,],[$Accounts receivable: $45000,,$Total: $315000],[$Total: $335000,$Total: $20000,]]$

$2$nd month:

The salaries $25000.$ Rental expenses $-4000.$ Utilities $-400.$

The company paid back $10000$ of previous payables, received back $20\%$ of previous receivables. The depreciation for computers is $200$ per month, for production equipment $-400$ per month. Bought goods by the price $60000.$ During the week $80000$ of The goods were transported to sales area and sold with $60\%$ mark$-$up$.$ Profit tax $-20\%.$

Required:

a$)$ Prepare journal entries $(7$ points$)$

b$)$ Prepare Income statement from the results of transactions $(5$ points$)$

c$)$ Prepare Balance sheet $(5$ points$)$

$2.$ Prepare the inventory analysis $(2$ points$)$