$(1)$ ?During the year to $31$ ?December $2023,$ ?an item of equipment with a carrying amount of $$2,790$ ?were sold at a loss of $$1,150.$ ?No entries have yet been made to record this. Depreciation charges for the year should be calculated at $10\%$ ?on cost for equipment and vehicles and at $2\%$ ?on book value for buildings. Full year depreciation is recorded in the year of purchase and none in the year of disposal.$(2)$ ?The income tax for the year is evaluated as $$17,000(3)$ ?Beta works as an agent for a number of smaller contractors, earning commission of $10\%.$ ?Betas revenue includes $$10,000$ ?received from clients under these agreements with $$9,000$ ?in cost of sales representing the amount paid to the contractors. $(4)$ ?Receivables totalling $$14,700$ ?are to be written off$(5)$ ?Allowance for receivables should be created as $0,1\%$ ?of net sales$(6)$ ?On $30$ ?November $2023$ ?there was a fire in the warehouse, in which inventory valued at $$2,000$ ?was destroyed. Under the terms of the insurance contract, the insurance company has stated that it will only pay out the first $$500$ ?of the claim. No entries have yet been made to record this.$(7)$ ?Betas directors made the following decisions during the year ended $31$ ?December $2023$: It disposed of all of its outlets in country A$.$ ?A decision was also made to close down a regional office, which was communicated to the employees before the year$-$end. $50$ ?employees would be retrained and kept within Beta at a cost of $$10,000,$ ?the others took redundancy and will be paid $$30,000.(8)$ ?The loan note issue during the year took place on $1$ ?April $2023,$ ?and all interest for the year should be accrued $(9)$ ?During the inventory count on $31$ ?December, some goods which had cost $$7,000$ ?were found to be damaged. In February $2024$ ?the damaged goods were sold for $$6,000$ ?by an agent who received a $10\%$ ?commission out of the sale proceeds$(10)$ ?Bank charges of $$6,000$ ?appeared on the bank statement on $30$ ?December $2023$ ?but the company was unaware of this transaction

$\backslash$table$[[,$Dr$,$Cr$],[,$$$000,$$$000$