39 Adjustments still to be accounted for: 1 The Company is expecting to receive an invoice in January 2022 of 1,000 for some clay that they have orde 2 One of the debtors has gone bankrupt and has informed the Company that the balance owed to him of 3,00 3 The Company is expecting that 2% of their debtors are likely not to pay their outstanding amounts. 4 The Company has prepaid a licence of their computer software costing 800 covering the months January 5 The Company still needs to account for depreciation for the year as follows: a. Machinery - using the straight-line method, scrap value of 6,000, useful life of 20 years. b. Delivery van -10% per year