the raw materials general ledger is the represenation of the information in the other screenshot... what are the errors and ommissions according to ias2 made in the general ledger?

ATTACHMENT A - INFORMATION FOR THE INVENTORY GENERAL LEDGER ACCOUNTS - Wells Gray project 2023 1. General details Wells Gray requested for a specific grain of wood called Silver Grain Moranti' to be cut into wooden boards and installed across an openplan oflice space to accommodate staff members. To accommodate this request. Panda Flooring coenverted existing bamboo boards using dyes and staining techniques to meet flooring specifications requested by Wolls Grey. Pande Flooring applied a mark-up of 25% on cost for this project. The raw materials general ledger account includes information related to the bamboo boards and paint (see point 3.4). 4 2. Actual level of production Given the nature of the project. Panda Flooring only manufactured enough boards to meet the project demands. There was no work-n-progress or finished goods at 31 March 2023. 3. Details on 'Silver Grain Moranti' 3.1 Opening balance as at 1 Apnil 2022 The opening balance of raw materials - Bamboo beards comprise the following: - Batch 1: 43m2 of bamboo board at R2 133 per m2 - Batch 2:45 m2 of bamboo board purchased at R2 195 per m2 As it relates to batch 2, a 3% settlement discount was oflered to Panda Flooring if payment is made within 10 days of the invoice date. Panda Flooring has a 30 day payment cycle from invoice date to minimise significant cash-flow movements and has not deviated from this practice. 3.2 Purchases On 23 February 2023, an additional 15m2 bamboo board was purchased at a cost of R2200 per m2. This bamboo is imported from China and non-etundable import duties is calculated at 5% of the cost per square-meter, Payment was made on 22 March 2023. 3.3 Stock-count - raw materials A stock-count conducted at the end of FYr2023 identifed 30m2 of wooden boards damaged by a leak in the factory. These boards were not painted. The boards can be repaired at a cost of R915 per board. 3.4 Silver Grain Moranti Wood - painting of bamboe boards To meet the specifications of the Wells Gray project. Panda Flooring purchased and paid for speciality paint to stain the bamboo flooring boards. The cost of the paint was R17 500 for a 20 litre paint drum and 12,75 litres was used to stain the boards. It is highly unilkely that the paint could be used for another project or sold to another company. The high viscosity of the specialiy paint resulted in abnormal wastage in FY2023 amounting to R1000. At the end of FY2023, 5 litres of paint remained on-hand Panda Flooring (Pty) Ltd Appendix A - information from Ms. Swashbuckle Raw materials general ledger account: Wells Gray project 43 R2 138= R91 934 (2) 45R2195=R9877597%=R95812 (3) 15R2200=R33000 (4) R17 50012,75/20= R11 156