analyse and journalize the following transactions

d) In 2017, SA POJET made a provision of 30,000,000 FCFA following a dispute with a BEEP Consulting company. In 2018, the evolution of this litigation in court is such that the lawyer of SA POJET believes that the company must lose the lawsuit. As a result, the company is adjusting the provision upwards to 35,000,000 francs. In May 2019, the verdict falls and his POJET must pay a charge of 28 500 000FCFA. e) during the year-end work of SA POJET at 31/12/2019, the following file, relating to the depreciation of stock accounts, is presented: Goods A: 3,000,000fcfa, selling price on the market: 3,500,000fcfa, profit margin and distribution charge 15% and 10% respectively. Goods B: 5,800,000FCFA, Retail Sales Price: 4,000,000FCFA, Margin 25% and Distribution Charge 10%. Goods C 2,000,000 FCFA, sale price on the market: 3,500,000 FCFA, 18% discount. Goods D: 1st batch: 6,000,000FCFA, selling price on the market: 8,000,000FCFA (same condition as Goods A). 2nd batch 2,500,000, deteriorated and cannot be sold. Containers: 2,250,000FCFA, sale price on the market: 1,500,000FCFA. d) In 2017, SA POJET made a provision of 30,000,000 FCFA following a dispute with a BEEP Consulting company. In 2018, the evolution of this litigation in court is such that the lawyer of SA POJET believes that the company must lose the lawsuit. As a result, the company is adjusting the provision upwards to 35,000,000 francs. In May 2019, the verdict falls and his POJET must pay a charge of 28 500 000FCFA. e) during the year-end work of SA POJET at 31/12/2019, the following file, relating to the depreciation of stock accounts, is presented: Goods A: 3,000,000fcfa, selling price on the market: 3,500,000fcfa, profit margin and distribution charge 15% and 10% respectively. Goods B: 5,800,000FCFA, Retail Sales Price: 4,000,000FCFA, Margin 25% and Distribution Charge 10%. Goods C 2,000,000 FCFA, sale price on the market: 3,500,000 FCFA, 18% discount. Goods D: 1st batch: 6,000,000FCFA, selling price on the market: 8,000,000FCFA (same condition as Goods A). 2nd batch 2,500,000, deteriorated and cannot be sold. Containers: 2,250,000FCFA, sale price on the market: 1,500,000FCFA