The annual audit of the accounting records and draft financial statements of Al Hilal Ltd$.$ as at $30$ June $2023$ revealed the following errors and omissions.

$($a$)$ Credit notes totalling $$75000$ relating to June sales were posted against sales made in July.

$($b$)$ The purchase price of $$106800$ for a new vehicle on $1$ January $2022$ was posted to the vehicle maintenance expense account. Motor vehicles are depreciated at

$25\%$ p$.$a$.$ straight$-$line.

$($c$)$ A manufacturing assembly line has been taken out of operation pending its sale. The asset had a carrying amount of $$50000$ as at $30$ June $2023$ and is likely to be sold for a profit.

$($d$)$ No disclosure has been made about a fire in the warehouse during May that caused damage worth $$300000.$ The warehouse and its contents are fully insured.

$($e$)$ No adjustment to the allowance for doubtful debts has been made to reflect the fact that a major debtor owing $$41500$ went into liquidation after the end of the reporting period. Correspondence with the liquidator indicates that the expected payout will be $10$c in the dollar.

Required

Assume all errors and omissions are material. Prepare the necessary adjustments of journal entries $($if any$)$ for each item