To complete the following instructions.

DIRO TLST-ACEOUNTING The balance sheet of ABC Ltd. on 1t January contains the following items: ASSETS FIXED ASSETS 1st 131st |EQUITY & LIABILITIES mm 31st 1st !January!January EQUITY 10 600 Intangible fixed assets Tangible fixed assets in use 6 Long-term receivables Share capital upplementary capital Previous year net profit Net income 10000 6000 200 5300 CURRENT ASSETS Materials LIABILITIES 1 400 Goods 1 000 Bank credits Short-term receivables 500 100 Cash at bank 2 000 Other liabilities Cash in hand TOTAL: 900 12 000 TOTAL 12 000 Additional information: the accumulated depreciation amount: 1 000 EUR. In January the following transactions were realized: 1) the owner increased share capital by new machinery input 2) previous net profit transferred to supplementary capital 3) materials purchased for the common use, paid by bank transfer 4) the customer paid the trade receivables into bank account 5) the bank credit was partly returned by bank transfer 6) goods were sold 800 400 100 500 100 400 1500 50 100 200 a) the cost of goods sold: b) sales revenue to collect within next 45 days: 7) rent for company's office paid in cash: 8) trade liability paid from bank account: 9) goods purchased, payment agreed in next month: 10) office expenses paid in cash 11) cash withdrawal from bank account into hand 12) materials were sold, paid in cash: 13) salaries payment (bank transfer) 14) the current depreciation accounted: 15) expenses and revenues accounted to the net income account 200 300 150 To complete 1) open appropriate accounts on 1t January 2) post entries into accounts 3) close accounts 4) calculate the net profit/loss 5) construct the balance sheet on 31 January