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

December $2023$:Additional information:

$(1)$ During the year to $31$ December $2023,$ assets with a carrying amount of $$3,790$ were sold with a profit of $$1,100.$ No entries have yet been made to record this. Depreciation charges for the year should be calculated at $10\%$ on cost$.$

$(2)$ Inventories $($raw materials$)$ at $1$ January $2024$ were valued at $$32,000,$ work$-$in$-$progress at $1$ January $2020$ was valued at $$5,000$

$(3)$ The income tax for the year is evaluated as $$2,000$

$(4)$ Beta works as an agent for a number of smaller contractors, earning commission of $10\%.$ Beta$$s revenue includes $$6,000$ received from clients under these agreements with $$5,400$ in cost of sales representing the amount paid to the contractors.

$(5)$ Receivables totalling $$14,000$ are to be written off

$(6)$ Intangible assets are to be amortized at $10\%$ on cost

$(7)$ Allowance for receivables should be created as $0,1\%$ of net sales

$(8)$ Land is to be revalued to $$750,000$

$(9)$ On $21$ December $2023$ Beta received an order from a new customer, Alfa, for products with a sales value of $$500,000.$ Alfa enclosed a deposit with the order of $$200,000.$ On $31$ December $2023$ Beta had not completed credit checks on Alfa and had not despatched any goods. No transactions are recorded.

$(10)$ Petty cash balance, $$5,000$ omitted from the trial balance.

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