Please help on the to complete session.

EXERCISE A The balance sheet of Smile" Ltd. on 1 December contains the following itens: EQUITY & LIABILITIES ASSETS FIXED ASSE 9 700 6 300 | EQUITY 000 Share capital 300 Previous year net pr 8001-Bank credits. angible fixed assets in use Tangible foxed assets under construction Long-term CURRENT ASSETS -Short-term Goods Cash at bank Cash in har 10 60O TOT Additional information: the accumulated depreciation amount: 1 200 USD. 1) previous net profit transferred to supplementary capital 2) the owner increased share capital by technical equipment input 3) materials purchased for the common use, paid in cash 200 400 4) the customer paid the trade receivables into bank account 150 5) the bank credit was partly returned by bank transfer 6) goods were sold: 250 a) the cost of goods sold: b) sales revenue to collect within next 30 days: 7) rent for company's office paid from bank account: 8) trade liability paid from bank account: 9) goods purchased, payment agreed in next month: 10) office expenses paid in cash: 11) the current depreciation accounted: 12) expenses and revenues accounted to net income account 300 850 40 150 300 70 300 To complete 1) open appropriate accounts on 1st December 2) post entries into accounts 3) close accounts 4) calculate the net profit/loss 5) construct the balance sheet on 31st December