The following transactions occurred during 2019: 1- Feb. 1: Purchased 50 units of clothes @ $6/ unit cash. 2- March 5: Purchased additional piece of land for $ 500 on account. 3- April 1: Paid $ 200 of the mortgage. 4- May 9: Purchased additional store supplies for $ 100 cash. 5- June 10: Sold 100 units of clothes @ $ 20/unit cash 6- August 15: Sold 40 units of clothes @ $ 20/unit on account 7. Oct 10: Paid Salaries expenses $ 500 cash 8- Dec 31: Paid dividends $ 200 cash Other data for 2019: 1. Insurance expired during 2019 amounted for $ 50. 2. An inventory count on December 31 shows $ 50 of store supplies on hand. 3. Annual depreciation rate for the Store Equipments (10%) declining balance method. 4. The fair market value of the investments at 31 December is $ 1400 5. Amortization for the Trademark amounted to $ 100. 6. An aging of receivables revealed that the Allowance for doubtful accounts should be $ 150. 7. The mortgage interest rate is 10% per year. 8. Ending inventory of finished goods of clothes on 31 December 2019 revealed that there are 10 units not sold. The company is using the Average Cost method for inventory valuation. Required (a) Prepare the journal entries for 2019. (b) Prepare an un-adjusted trial balance for the year 2019. C) Joumalize the adjusting entries for 2019, (d) Prepare an adjusted trial balance for the year 2019. (e) Prepare an Income statement, Statement of comprehensive income, Statement of changes in Equity and classified Statement of Financial Position as of December 31, 2019. () Journalize the closing entries. 2) Prepare a post-closing trial balance at 31 December 2019