How do I record these transactions? Also, what doest it mean to ignore change in inventories item while calculating financial result?

The solution doesn't have to be in written T-accounts, I just want to know what accounts to use :)
 

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The balance sheet of the company JUMPEX as at 1.01.2016 is as follows: EQUITY & LIABILITIES Basic capital Share premium Long-term bank loan Liabilities Accounts payable Total equity & liabilities ASSETS Long-term investments Accounts receivable 40 000* 20 000 21 000 30 000 Short-term investments Cash and cash equivalent 9 000** 40 000 46 000 20 000 Deferred cost 24 000*** 30 000 Total assets 140 000 140 000 * Long-term investment includes shares of: Company Alfa 200 shares at $20 and Company Avaree 2 000 shares at S18. ** Short-term investment includes shares of Company Playon 225 shares at $40. *** "The subscription online edition purchased in December 2015 for 2016 at the cost of $24 000. Annual of Wall Street Journal In January, 2016 the company noted the following economic transactions: 1. Company purchased with cash 10 computers at 1 000 each. 2. Company repaid accounts payable of 30 000. 3. A debtor repaid the full amount owed 11 000. 4. Company calculated and recorded bad debt expense - 20% of outstanding receivables. 5. Company provided consulting services to the client for 5 000. The service will be paid for in mid-February. 6. Company sold for cash 2 000 shares of Avaree for a price of $20 per share. 7. Company took on a loan of 20 000. The cash from the loan was transferred to company's bank account. 8. A construction company has made renovations worth 2 500 on the Company's premises during the month of January. The invoice will be received by the Company in February. 9. Company obtained a subsidy from a government of 20 000 to conduct R&D activities over the next year, starting in February 2016. The subsidy was received in the form of cash transfer. 10. Company sold for cash 200 shares of Playon for a price of S35 per share. 11. Company received an invoice for energy used in January valued 2 000. The company has paid for the invoice by bank money transfer. 12. Company paid by cash repayment of a long-term bank loan with interest 5 000 repayment of capital and 500 of interest. 13. Company recorded cost related to subscription for the month of January. 14. Company repurchased from the market 50 of own shares at nominal value of 1 and purchase price of 4. All shares were paid for in full in cash. The balance sheet of the company JUMPEX as at 1.01.2016 is as follows: EQUITY & LIABILITIES Basic capital Share premium Long-term bank loan Liabilities Accounts payable Total equity & liabilities ASSETS Long-term investments Accounts receivable 40 000* 20 000 21 000 30 000 Short-term investments Cash and cash equivalent 9 000** 40 000 46 000 20 000 Deferred cost 24 000*** 30 000 Total assets 140 000 140 000 * Long-term investment includes shares of: Company Alfa 200 shares at $20 and Company Avaree 2 000 shares at S18. ** Short-term investment includes shares of Company Playon 225 shares at $40. *** "The subscription online edition purchased in December 2015 for 2016 at the cost of $24 000. Annual of Wall Street Journal In January, 2016 the company noted the following economic transactions: 1. Company purchased with cash 10 computers at 1 000 each. 2. Company repaid accounts payable of 30 000. 3. A debtor repaid the full amount owed 11 000. 4. Company calculated and recorded bad debt expense - 20% of outstanding receivables. 5. Company provided consulting services to the client for 5 000. The service will be paid for in mid-February. 6. Company sold for cash 2 000 shares of Avaree for a price of $20 per share. 7. Company took on a loan of 20 000. The cash from the loan was transferred to company's bank account. 8. A construction company has made renovations worth 2 500 on the Company's premises during the month of January. The invoice will be received by the Company in February. 9. Company obtained a subsidy from a government of 20 000 to conduct R&D activities over the next year, starting in February 2016. The subsidy was received in the form of cash transfer. 10. Company sold for cash 200 shares of Playon for a price of S35 per share. 11. Company received an invoice for energy used in January valued 2 000. The company has paid for the invoice by bank money transfer. 12. Company paid by cash repayment of a long-term bank loan with interest 5 000 repayment of capital and 500 of interest. 13. Company recorded cost related to subscription for the month of January. 14. Company repurchased from the market 50 of own shares at nominal value of 1 and purchase price of 4. All shares were paid for in full in cash.

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