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table [ [ , Dr , Cr ] , [ , $ 0 0 0 , $ 0 0 0 Additional information: ( 1

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\table[[,Dr,Cr],[,$000,$000Additional information:(1) ?During the year to 31 ?December 2023, ?an item of equipment with a carrying amount of $2,790 ?were sold at a loss of $1,150. ?No entries have yet been made to record this. Depreciation charges for the year should be calculated at 10% ?on cost for equipment and vehicles and at 2% ?on book value for buildings. Full year depreciation is recorded in the year of purchase and none in the year of disposal.(2) ?The income tax for the year is evaluated as $17,000(3) ?Beta works as an agent for a number of smaller contractors, earning commission of 10%. ?Betas revenue includes $10,000 ?received from clients under these agreements with $9,000 ?in cost of sales representing the amount paid to the contractors. (4) ?Receivables totalling $14,700 ?are to be written off(5) ?Allowance for receivables should be created as 0,1% ?of net sales (6) ?On 30 ?November 2023 ?there was a fire in the warehouse, in which inventory valued at $2,000 ?was destroyed. Under the terms of the insurance contract, the insurance company has stated that it will only pay out the first $500 ?of the claim. No entries have yet been made to record this.(7) ?Betas directors made the following decisions during the year ended 31 ?December 2023: It disposed of all of its outlets in country A. ?A decision was also made to close down a regional office, which was communicated to the employees before the year-end. 50 ?employees would be retrained and kept within Beta at a cost of $10,000, ?the others took redundancy and will be paid $30,000.(8) ?The loan note issue during the year took place on 1 ?April 2023, ?and all interest for the year should be accrued (9) ?During the inventory count on 31 ?December, some goods which had cost $7,000 ?were found to be damaged. In February 2024 ?the damaged goods were sold for $6,000 ?by an agent who received a 10% ?commission out of the sale proceeds 2,8,15(10) ?Bank charges of $6,000 ?appeared on the bank statement on 30 ?December 2023 ?but the company was unaware of this transaction Required: Prepare (i) ?general journal for the transactions;(ii) ?ledger accounts showing descriptions and balances; (iii) ?a trial balance; (iv) ?a statement of profit or loss and other comprehensive income for the year ended 31 ?December 2023,(v) ?a statement of changes in equity for the year ended 31 ?December 2023,(vi) ?a statement of financial position at that date
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