A company trading as a retailer has the following information relating to its year-end 30 June 2022.

Extract from the trial balance:

Statement of financial position section

Inventory (30 June 2022)                                         R120 000

Trade receivables                                                    R205 000

Allowance for bad debts/credit losses                      R8 200

Statement of comprehensive income section

Sales                                                                                 R910 000

Rent paid                                                                         R63 000

Water and electricity                                                        R34 650

Additional information for the year ended 30 June 2022.

a) Included in the sales received of R910 000 is an amount of R17 000, which was an invoice dated 1 July 2022 for items sold on that date.

b) The business had an existing rental contract since 01 July 2021 and had paid rent for July and August 2022.

c) The company received a water and electricity bill from the municipality for the month of June 2022. The total amount was R1 550.

d) The company did a stocktake at year-end and, according to the stocktake report, the stock on hand on 30 June 2022 amounted to R115 000.

e) The director went through the list of receivables at year-end and identified debtors with a collective value of

 R15 000 who would not be able to pay because they had gone bankrupt.

f) It is the policy of the business to maintain an allowance for bad debts (credit losses) at 4% of debtors.

Show the journal year-end adjustments for (a) to (f) above.