Analysis and Record the following transactions. a) Consider that a provision for depreciation of 200,000fcfa was recorded in 2019 on the trademarks of accounting and 150,000fcfa on the bare ground of the company S.A POJET. At the end of the 2020 financial year, a written back provision of 50,000 f is recorded on the Trademarks as well as the complete cancellation of the depreciation recorded on the bare ground. b) SA POJET has in its portfolio 500 shares broken down as follows: SGBC shares: 150, purchase price: 10000 F / share SCB shares: 200, purchase price: 15000 F / share UCB shares; 150, purchase price: 20000F / share At the end of the financial year ending 31/12/2020, the stock prices of these shares are respectively 18,000F, 13500F and 21000F. c) Consider that the company SA POJET plans to repair the roof of the company in three years, estimate amount: 24,000,000 FCFA. At the beginning of the fourth year, the following assumptions are considered: the repair did not take place The repair took place, the amount of the invoice is equal to that of the estimate. the repair took place, the amount of the invoice is higher than that of the estimate amount : 25 500 000 FCFA the repair took place, the amount of the invoice is lower than that of the estimate amount: 19 000 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 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. Analysis and Record the following transactions. a) Consider that a provision for depreciation of 200,000fcfa was recorded in 2019 on the trademarks of accounting and 150,000fcfa on the bare ground of the company S.A POJET. At the end of the 2020 financial year, a written back provision of 50,000 f is recorded on the Trademarks as well as the complete cancellation of the depreciation recorded on the bare ground. b) SA POJET has in its portfolio 500 shares broken down as follows: SGBC shares: 150, purchase price: 10000 F / share SCB shares: 200, purchase price: 15000 F / share UCB shares; 150, purchase price: 20000F / share At the end of the financial year ending 31/12/2020, the stock prices of these shares are respectively 18,000F, 13500F and 21000F. c) Consider that the company SA POJET plans to repair the roof of the company in three years, estimate amount: 24,000,000 FCFA. At the beginning of the fourth year, the following assumptions are considered: the repair did not take place The repair took place, the amount of the invoice is equal to that of the estimate. the repair took place, the amount of the invoice is higher than that of the estimate amount : 25 500 000 FCFA the repair took place, the amount of the invoice is lower than that of the estimate amount: 19 000 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 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