You are the accountant in charge of recording additional transactions to the correct ledger accounts and all end-of-period entries and adjustments. The specific tasks are given below.

(1) It is December 31st, 2022. The following transactions of the fiscal year 2022 have not yet been recorded to the accounts. Construct the necessary journal entry/entries for each transaction and adjust the corresponding account balances.

a. Kuat AG took out an additional loan of 10.000 at the start of the year. The yearly repayments amount to 1.000, yearly interest to 200.

b. On January 1st, 2022, Kuat AG bought a new production machine for 15.000 with an expected useful life of 10 years. Kuat paid for it in cash.

c. On December 20th, 2022, a customer bought finished goods for 4.000. She received an invoice to be paid on January 20th, 2023. The book value of the finished goods was 3.000.

d. During the year, unfinished goods with a book value of 5.000 were manufactured to finished goods with a value of 7.000. The corresponding cost of material and any other cost has already been recorded to the appropriate accounts.