You are an Audit Manager at a medium$-$sized audit firm and are busy with the completion phase of the $2025$ audit of D$$cor$-$It $($Pty$)$ Ltd $($D$$cor$).$ D$$cor has a year end of $30$ June. D$$cor manufactures high quality and fashionable $$on demand$$ furniture and home d$$cor$.$ The final materiality is set at R $500000.$ Performance materiality is set at R $400000,$ and amounts below R $5000$ are considered trivial. D$$cor$$s financial results compared to the prior year show that the downturn in the economy has severely affected D$$cor$.$ At year end, the liabilities $($fairly valued$)$ exceeded the assets with R $2000000.$ The Financial Director provided you with a signed subordination agreement from D$$cor$$s holding company Embellish $($Pty$)$ Ltd $($Embellish$)$ in respect of a long$-$term loan amounting to R $2500000.$ Adequate disclosure was made in the financial statements, and you were also satisfied, directly as a result of the subordination agreement, that no material irregularity arising from Section $22$ of the Companies Act, was taking place by the continuation of trading and that it was appropriate to present the financial statements on the going concern basis. Apart from the above, the following uncorrected misstatements have been identified during the audit: Uncorrected misstatement $1$: Credit sales are overstated with R $741000($including VAT$)$ due to invoice D$31$ that was recorded on $30$ June $2025$ but the furniture was only delivered to the customer on $2$ July $2025.$ The cost price of the furniture was R $430000($consisting of materials amounting to R $399000($incl$.$ VAT$)$ and wages amounting to R $31000).$ The material used has been paid in full before year end. Uncorrected misstatement $2$: On $20$ March $2025,$ a payment of R $350000$ was made to Mr$.$ Ndlove as a bonus for acting as the Financial Director during the current year. This bonus was paid in accordance with the company$$s remuneration policy as determined and approved by the board of directors. The amount is included in the company$$s $$salaries and wages$$ expense. Uncorrected misstatement $3$: There is no provision for leave. This error was only identified in the $2025$ year end audit but relates to the $2024$ year end as well. The calculations for the provision at each year end are as follows: $2024$: R $8250002025$: R $1000000$ This is seen as a material prior period error in terms of IAS $8.$ Uncorrected misstatement $4$: Interest received in the current year, amounting to R $500000,$ on a bank fixed deposit was not accounted for. Uncorrected misstatement $5$: Management was unable to provide you with a calculation for the allowance for expected credit losses. The allowance for expected credit losses, as reflected in the financial statements, is R $250000.$ You have made a calculation based on the entity's prior year trends, industry knowledge, and knowledge of the business. Your calculation shows that the allowance for credit losses should be R $900000$ at year end. REQUIRED: $3\mathrm{.}1.$ Prepare a schedule of audit differences with regard to the uncorrected misstatements identified. Use the following format for your answer Uncorrected misstatement Description $(19$ marks$)(1$ mark$)$ Assets Dr$/($Cr$)$ R Liabilities Dr$/($Cr$)$ R Equity Dr$/($Cr$)$ R P$/$L Dr$/($Cr$)$ R