• In early June 2021, Luxury Furnishings was the victim of a cyber-attack. The malware deleted records in the Groups centralised inventory system and customer management system. The CFO advises that the internal auditor is satisfied that the substantial majority of records effected have been corrected and the information provided by the system should be materially complete and accurate. A stocktake was not undertaken as a result of the cyber-attack on the basis that the year-end stocktake was scheduled for 30 June.
• On 28 June 2021 CONCEPT Designs received a large order totalling $125,000. The client paid $30,000 upon placement of the order, thereby boosting the sales figures for June. The furniture is to be delivered by 15 July 2021.

The draft financial statement present on 30 June 2021 and how to correct these 2 issues?