The trial balance of Beta shows the following balances at $31$ December $2023($added pic. $\backslash$table$[[,$Dr$,$Cr$],[,$$$000,$$$000],[\backslash$table$[[$Issued share capital $(600,000],[$shares$)]],,300],[$Share premium,,$20],[$General reserve,,$20],[\backslash$table$[[$Retained earnings $1$ January$],[2023]],,50],[\backslash$table$[[$Inventory $($goods for resale$)$ at$],[1$ January $2023]],60,],[$Revenue$,,1000],[$Purchases$,590,],[$Purchases returns,,$26],[\backslash$table$[[$Sales returns$]],18,],[$Carriage outwards,$38,],[$Warehouse wages,$80,],[$Sales representatives salaries,$60,],[$Administrative wages,$40,],[\backslash$table$[[$Warehouse plant and$],[$equipment $-$ cost$]],126,],[\backslash$table$[[$Accumulated depreciation $-1],[$January $2023]],,50],[$Delivery vehicle hire,$20,],[$Distribution expenses,$10,],[$Administrative expenses,$30,],[$Directors$\text{'}$ salaries,$30,],[$Suspense account,,$14],[$Investment income,,$32],[$Bank overdraft,,$20],[$Trade receivables,$380,],[$Cash at bank,$110,],[$Trade payables,,$\backslash$bar $(60)],[,1592,1592]])$:

Additional information:

$(1)$ Depreciation charges for the year amounting to $$27,000$ and $$5,000$ are to be included in distribution costs and administrative expenses, respectively.

$(2)$ The inventory was counted on $31$ December $2023$ and valued at its selling price of $$196,000.$ Goods are marked$-$up by $40\%.$

$(3)$ The income tax rate is $20\%.$

$(4)$ There were no disposals of any non$-$current assets during the year. A delivery vehicle was purchased on credit for $$7,000$ on $30$ December $2023.$ No entries have yet been made to record this.

$(5)$ Insurance for delivery vehicles is to accrued as $$2,000.$

$(6)$ Receivables totalling $$20,000$ are to be written off

$(7)$ During the year the company issued a further $25,000$ shares at $$1\mathrm{.}20.$ No entries have yet been made to record this.

$(8)$ Bonus for administration director for $2023$ is evaluated as $1\%$ of gross profit

$(9)$ General reserve is to be increased by $$10,000.$

$(10)$ The sum of $$14,000$ was received as a direct payment into the company$$s bank account in December $2023$ from a customer but it was unclear to her which customer had sent this money

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