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Exercise 9: Posting records for business transactions (part 4) The company Young Furniture has the following business transactions in the year 01. Always assume the standard VAT rate of 19% The business year is the same as the calendar year For the posting records for the following business transactions 1 The company pays an invoice amount of 23.800 by bank (for a purchase of raw materials that has already been booked) on time with a 3% discount 2 The inventory of finished goods had a book value of 70.000 at the beginning of the business year (opening balance). The closing stock (closing balance) amounts to 100.000. The change in inventory has to be posted. 3. The company pays the rent for the business premises in the amount of 6.000 on 01.10.01. The rent is paid in advance for the penod froro 01.10 07 to 31.03 02 by bank. What are the postings in both years? For a truck purchased in the previous year for 50.000 (net), the annual depreciation according to the performance-related method is to be posted The following data is available: Total distance travelled is 400.000 km, of which 30.000 km are travelled in the current depreciation period Post the depreciation in the current year 5. to December of the current year 01 a provision about 25.000 is created due to a pending lawsuit. In March of the following year 02, the court decides that the legal costs in the amount of 30.000 are to be paid by the company. The amount is paid by bank transfer. Form the posting records for both years