can you help me find the errors and ommissions in the general ledger of the raw material account given the above information.

i already found the import duties should be added and the abnormal wastage being closed to cost of sales...

what are the other errors according to ias2

the below general ledger account is the general ledger that we have to say if there are any errors to it or any ommisions according to the information we were given in the first screenshot

1. General details Wells Gray requested for a specific grain of wood called 'Silver Grain Moranti' to be cut into wooden boards and installed across an open-plan office space to accommodate staff members. To accommodate this request, Panda Flooring converted existing bamboo boards using dyes and staining techniques to meet flooring specifications requested by Wells Grey. Panda Floaring appied a mark-up of 25% on cost for this project. The raw malerials general ledger account includes information related to the bamboo boards and paint (see point 3.4). 4 2. Actual level of production Given the nature of the project, Panda Flooring only manufactured enough boards to meet the project demands. There was no work-in-progress or finished goods at 31 March 2023. 3. Details on 'Siver Grain Moranti 3.1 Opening balance as at 1 April 2022 The opening balance of raw materials - Bamboo boards comprise the following: - Batch 1:43m2 of bamboo board at R2 138 per m2 - Batch 2:45 m2 of bamboo board purchased at R2 195 per m2 As it relates to batch 2, a 3\% settlement discount was offered to Panda Flooring if payment is made within 10 days of the invoice date. Panda Flooring has a 30 day payment cycle trom invoice date to minimise significant cash-fiow movements and has not deviated from this practice. 3.2 Purchases On 23 February 2023 , an additional 15m2 bamboo board was purchased at a cost of R2 200 per m2. This bamboo is imported from China and non-relundable import duties is calculated at 5% of the cost per square-meter. Payment was made on 22 March 2023. 3.3 Stock-count - raw materials A stock-count conducted at the end of FY2023 identified 30m2 of wooden boards damaged by a leak in the factory. These boards were not painted. The boards can be repaired at a cost of R915 per board. 3.4 Silver Grain Moranti Wood - painting of bamboo boards To meet the specifications of the Wells Gray project, Panda Flocring puechased and paid for speciality paint to stain the bamboo fiooring boards. The cost of the paint was R17 500 for a 20 litre paint drum and 12,75 litres was used to stain the boards. It is highly unlikely that the peint could be used for another project or sold to another company. The high viscosity of the speciality paint resulted in abnormal wastage in FY2023 amounting to R1000. At the end of FY2023, 5 litres of paint remained on-hand. "The required continues on the next page" Panda Flooring (Pty) Ltd Appendix A - information from Ms. Swashbuckle Raw materials general ledger account: Wells Gray project 43 R2 138= R91 934 (2) 45R2195=R9877597%=R95812 (3) 15R2200=R33000 (4) R17 50012,75/20= R11 156