The company PAZ SAC has the following balances of the highest as of 12/31/2019: 

cash	13000
Banco del Sur current account	58000
Banco del Norte current account	65000
Bank of the Pacific (overdraft)	2000
Commercial invoices receivable	30500
Commercial bills receivable	20000
merchandise	80000
devaluation of existence	4000
company stock	138000
computers	30000
Industrial Machines	259800
accumulated depreciation	20000
prepaid rentals	5000
commercial invoices payable	3000
financial obligations	45000
advance received from clients	1000
Bills payable	2600
advances made to suppliers	5500
Taxes for payable	400
wages payable	8000
contributed social capital	595000
sales	99000
financial expenses	1900
Selling expenses	12660
administrative expenses	27940
Financial income	300
selling costs	33000

In addition, the company detects that it forgot to record the following operations: 5% of the invoices receivable were estimated to be uncollectible, provisioning for the respective loss. In December it is estimated that there has been a decrease in the inventory balance of S/. 6,000. The respective loss must be recorded. The company must record the depreciation for the period (of the year 2019) of the machines if it is known that they have a useful life of 10 years (Apply the Straight Line method) It is known that the Banco del Sur represents a current account of $ 23,200 and that at the end of the period (as of 12/31/2019) the purchase exchange rate is 3.40 and the sale exchange rate is 3.50. It is requested: - Prepare the respective journal entries. - Determine the new balances through the T accounts or General Ledger