E$3\mathrm{.}5$

On December $1,20$xx$,$ Mr A created a new self$-$storage business, Mien Nam Company. The following transactions occurred during the company's first month $($Unit: $1\mathrm{.}000$ VND $)$:

The owner invested $30\mathrm{.}000$ cash and a cargo truck worth $150\mathrm{.}000$ in the company.

Paid $2\mathrm{.}000$ cash in banks for the equipment rented at sales department. $(647)$

Purchased $2\mathrm{.}400$ supplies for cash.

office $(642)$

Paid salary for sales employees $10\mathrm{.}000$

Collected $9\mathrm{.}800$ cash in banks for service fees from customers.

Sold goods on account to customer L with the selling price of $18\mathrm{.}000.$

Paid $950$ cash for minor repairs to a leaking roof of the office.

Paid $400$ cash for this month's telephone bill.

Paid cash in banks $1\mathrm{.}000$ for electricity and water bill at the office.

Required:

Prepare the journal entries to record the transactions.

Prepare the income statement for the month of December $20$ xx $.$