The balance sheet of the company Goofy as at 12/01/2019 is as follows: ASSETS EQUITY & LIABILITIES Inventory 6,000 Shareholders' equity 5,000 Receivables from company A 4,000 Payables to company K 8,000 Receivables from company B 8,000 Payables to company L 7,000 Cash and cash equivalents 2,000 Total assets 20,000 Total equity & liabilities 20,000 In December 200X the following events occurred: 1. Company Goofy calculated interest on Company A - 10% of due amount. 2. Company Goofy received an interest note from Company L - 750. 3. Company Goofy received information that Company B went bankrupt and will be able to repay only 20% of its receivables. 4. Company Goofy has agreed with company K to forgive 1 000 of the payables due to difficult situation of company K. The value of payables was written off. Required: 1. Open the T-accounts based on the Balance Sheet data. 2. Record all transactions in T-accounts and close all accounts