3. Adjusting Entries (30% Value) Your audit team discovered the following journal errors: a. The company pays the employees' salaries in December which are paid on January 5 of the following year with the following journal entry: Employee Salary Cost 575,000,000 (D) Cash 575,000,000 (C) b. A car whose book value is zero, it turns out that the used car can still be sold for Rp. 30,000,000 and is recorded in the journal: Cash 30,000,000 (D) Sales 30,000,000 (C) c. A new machine purchased for Rp. 300,000,000 with an installation cost of Rp. 500,000 is recorded as follows: Machine 300,000,000 (D) Cost 500,000 (D) Cash 300,500,000 (C) d. PT. X bought a truck for Rp. 500,000,000,- the cost of painting the tub was Rp. 100,000, - . In addition, PT.X also allows and finances the acquisition of a B driver's license (SIM) for the truck driver in the amount of Rp. 15,000,-. All of these expenses were charged to the cost of the truck, paid in cash. e. Insurance expenses of Rp.24,000,000 for two years are recorded as insurance costs. f. Purchase of office stationery on January 5, 2019 amounted to Rp. 3,000,000, - and the remaining Rp. 1,000,000, - has not been adjusted to the cost.

Requested: Make correction journals and adjusting journals for the things above!