Which of the following transactions are subject matter of accounting: 

1. Purchase of 200 kg of goods by the firm on credit for ₹ 100,000. 

2. Resignation of one of the key salesman of the firm. 

3. A pharmaceutical company has filed application for patent of a new drug. 

4. A construction company has won a major contract from the government. 

5. A telecom company has paid ₹ 200 million as a security deposit to the government.