$1.$ A purchase prior to year$-$end was improperly recorded in the following year$\mathrm{.}2.$ A property acquisition was capitalized for an improper amount due and the wrong amount was paid due to a transposition input error$\mathrm{.}3.$ A lien exists on certain equipment$\mathrm{.}4.$ A machine was sold for cash which was recorded, but the retirement was not recorded$\mathrm{.}5.$ Land was exchanged for a long$-$term note receivable, but the exchange was not recorded.