The following opening stocks are given. Import prepayments 50,000 TRL Liabilities 450,000 TRL Equity ? Merchandise TRL 800,000 Bank 125,000 TRL Cash box 250,000 TRL Business transactions: 1. Interest credit from the bank, 25,000 TRL, 2. Transfer to supplier, 40,000 TRL 3. Receipt of a bill of exchange from the customer, 50,000 TRL (bill of exchange account is used) 4. Sale of goods on target 250,000 TL, (net) 5. Cash payment for office cleaning 75,000 TRL (net) 6. Imported goods (import prepayments) are capitalized as merchandise and sold to target 150,000 TL, (net) Task: * Draw up the opening balance. Make the opening bookings. Post the business transactions with VAT and input tax (please make sure that the tax rate is 18%). * Transfer all postings from the land register (daily book) to the general ledger (T account) * Final inventory is 300,000 TRL (How high is the cost of goods ?) Close the profit and loss accounts in the land register using the profit and loss account. Close the inventory accounts (including VAT and input tax accounts) *Draw up the final balance