The 'Signal' trading company has made the following transactions at the end of the period.

1. In the counting made, it was determined that there was 22.000 TL merchandise in the warehouse. 153 Trade Goods account's total debt is 48,000 TL, and credit is 1,000 TL. According to this information, the cost of the goods sold was calculated and recorded.

2. Rediscount of 700 TL to notes receivable and 1.100 TL to notes payable are calculated.

3. 40% provision was made for the 4,000 TL worth of goods, which has decreased in value due to natural disasters and has been taken into account of 157 Other Inventories.

4. Depreciation is calculated 750 TL for fixtures used in the marketing department and 1.350 TL for motor vehicles.

5. 3.100 TL depreciation is calculated for fixed assets used for administrative purposes.

6. Since 600 TL of the prepaid store rent belonged to the period, the transfer was made from the relevant balance sheet account.

7. The interest amount accrued on the time deposit account opened at the bank is 300 TL.

8. All expense (cost) accounts are transferred to income statement accounts.

9. It is closed by comparing expense (cost) accounts and reflection accounts.

10. All income accounts are transferred to the Period Profit/Loss account.

11. All expense accounts are transferred to the Period Profit/Loss account.

12. Term profit tax provision has been calculated as 1.200 TL.

13. Net Profit or Loss for the Period has been included in the relevant balance sheet account.

Requirements:

A: Make journal entries.

B: Prepare the Income Statement.