Dhillon Incorporated recorded a salary expense of R$120,000$ in the financial year

ending $30$ June $2022.$ However, additional salaries of R$10,000$ had been earned by

employees, but not paid or recorded at $30$ June $2022.$ Furthermore, there was a

request by an employee to pay his July salary in advance of R$5,000.$ This is under

consideration by management. What adjustment will be required to close off the

books for the financial year?