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Q1. Khaled started a delivery service, on October 1, 2022. The following transactions occurred during the month of Oct.

OCT	1	Shareholders invested SAR.50,000 cash in the business in exchange for ordinary shares.
	2	Purchased a used van for deliveries for SAR 14,000. Khaled paid SAR 3,000 cash and signed a note for the remaining balance.
	3	Paid SAR 1000 for office rent for the month.
	5	Performed services worth SAR 4,000 and the bill was sent to the customer.
	9	Declared and paid SAR 1,500 in cash dividends.
	11	Receives SAR. 2,600 cash in advance of providing a delivery service to a customer.
	12	Purchased supplies for SAR 2,300 on account.
	15	Received a cash payment of SAR. 2,500 for services performed on Oct 5th.
	17	Purchased copy machine for SAR. 900 on account.
	20	Received a cash payment of SAR. 1,500 for services performed.
	23	Made a cash payment of SAR. 1,500 on the note that signed on Oct 2nd.
	26	Paid SAR. 1,800 for utilities.
	28	Performed the services that related to the transaction made on Oct 11th.
	29	Paid for the copy machine purchased on account on Oct 17th.
	30	Paid SAR.3,500 for employee salaries.

Record the journal entries for the above transactions.

Post it to the ledger accounts.

Prepare a trial balance.

Prepare financial statements.

Q2. Use the data for ABC company that uses a perpetual inventory system and made the following cash purchases and sales during the month.

January 1	Beginning inventory 40 units at SAR. 10 per unit
January 10	Purchased 20 units at SAR15 per unit
January 18	Purchased 60 units at SAR 20 per unit
January 30	Sold 100 Units for SAR 30 per unit

Compute the cost of goods sold and ending inventory, using FIFO, LIFO, and Weighted average?

Prepare general journal entries to record the transactions