The balance sheet of the company El Manzano, as of December 31, 2017, is as follows: Balance Sheet El Manzano (December 31, 2017, thousands of pesos) Assets Liabilities and Equity Cash 1,515 Debts to pay 12,645 Accounts receivable 8,079 Taxes to pay 2,231 Short bank debt Inventory 6,830 4,787 term Long term debt 31,591 Gross fixed assets 117,545 Depreciation accumulated (48,939) Capital 33,776 Total Assets 85,030 Total Liabilities and Heritage 85,030 The following information is available on the transactions of January 2018 (in thousands of pesos). Assume there is no income tax or VAT, 1. Inventory was sold at a cost of $ 2,200 for $ 4,900, on credit (60 days) 2. Inventory was sold at a cost of $ 1,000 for $ 2,600, cash. 3. You applied for and received a short-term loan from the bank of $ 300. 4. A truck was bought for $ 300, with cash payment. 5. Inventory that cost $ 500 was purchased on credit (60 days). 6. Accounts receivable for $ 800 were collected. 7. Accounts payable of $ 500 were paid. 8. $ 400 in cash was paid on the long-term debt, as follows: $ 200 to pay the fee (debt reduction), and another $ 200 to pay the corresponding interest. 9. Asset depreciation for January was $ 200. or. January administration salaries paid $ 30. It asks: 1) (20 points) Record the accounting entries of the transactions for the month of January 2018. IT IS NOT NECESSARY TO PRESENT THE SEATS. It's not T-accounts are required, but their use is recommended. 2) (10 points) Construct the Cash Flow Statement (direct method) for the January 2018. Clearly indicate the beginning and ending balance, and the change in the effective during the period. NOTES: If you have any doubts about the statement, make an assumption, put it in writing and