On $31$ Dec $2022,$ HighTech Company has assets of $$1,800,000$ and liabilities of $$1,200,000.$ During $2022,$ the company$$s revenue from ordinary activities was $$360,000$ and the net profit is $$80,000.$ The financial year end for HighTech is $31$ December.

After the reporting period ended $31$ Dec $2022,$ on $15$ Jan $2023,$ one of the $2$ outlets of HighTech was destroyed by fire. The estimated damage was $$30,000$ and HighTech did not insure for fire damage.

On $23$ December $2022,$ HighTech purchased an equipment on credit for $$3,000.$ An external auditor performed the routine check on $20$ Jan $2023$ and revealed that the equipment purchased on $23$ Dec $2022$ had been incorrectly recorded as $$300$ due to an error.

From the above information, explain how the events on $15$ Jan and $20$ Jan $2023$ would be accounted for in accordance with SFRS$($I$)1-10$ Events after the Reporting Period, provide adjusting entries where necessary.