The trial balance of Beta shows the following balances at $31$ December $2023$:

$\backslash$table$[[,\backslash$bar $($Dr$),$Ch$],[,$$$000,$$$000],[\backslash$table$[[$Issued share capital $(500,000],[$shares$)]],,500],[$Share premium,,$20],[$Finance costs,$70,],[\backslash$table$[[$Retained earnings $1$ January$],[2023]],,546],[\backslash$table$[[$Inventory $($raw materials$)$ at$],[1$ January $2023]],60,],[$Sales$,,870],[$Purchases$,590,],[$Purchases returns,,$26],[$Sales returns,$78,],[$Carriage outwards,$28,],[$Selling expenses,$80,],[$Intangible assets,$170,],[$Administrative wages,$30,],[\backslash$table$[[$Warehouse plant and$],[$equipment $-$ cost$]],95,],[\backslash$table$[[$Accumulated depreciation $-],[1$ January $2023]],,30],[$Delivery vehicle hire,$20,],[$Distribution expenses,$10,],[$Administrative expenses,$30,],[$Directors$\text{'}$ salaries,$30,],[$Sales allowances,$1,],[$Investment income,,$33],[$Bank overdraft,,$27],[$Trade receivables,$380,],[$Cash at bank,$260,],[$Land$,120,],[,2052,2052]]$ Additional information $($adjusting entries$)$:

$(1)$ Inventories at $1$ January $2024$ were valued at $$12,000.$

$(2)$ Work$-$in$-$progress at $1$ January $2024$ was valued at $$3,000$

$(3)$ Depreciation charges for the year amounting to $$7,000$ and $$2,000$ are to be included in

distribution costs and administrative expenses, respectively.

$(4)$ The income tax for the year is evaluated as $$15,055$

$(5)$ Titus had supplied goods to the company amounting to $$4,000.$ He had also been

supplied with goods by Beta totalling $$3,000.$ It was decided that the latter amount be

set against the balance due to Titus on the payables ledger, but no entries have yet been

made to record this.

$(6)$ There were no disposals of any non$-$current assets during the year. Land was revalued at

$31$ December $2023$ to $$100,000.$ No entries have yet been made to record this.

$(7)$ Receivables totalling $$14,000$ are to be written off

$(8)$ General reserve is to be created as $$2,000$

$(9)$ Allowance for receivables should be created as $2\mathrm{.}5\%$ of net receivables

$(10)$ Delivery vehicle hire includes prepayment for January$-$March $2024$ totaling $$6,000$ Required:

Prepare

$($i$)$ general journal for the transactions;

$($ii$)$ ledger accounts showing descriptions and balances;

$($iii$)$ an adjusted 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