On $1$ August $2024$ the company signed a contract to supply Edgars Ltd a variety of bags to the value of R$680,000$ equally over the next $6$ months $($on the last day of every month$).$ The full amount was received in cash on $1$ August $2024.$ Delivery has been delayed as there was an issue with leather at Bag's supplier and the bags only arrived in September. The first batch of delivery took place at the end of September and included delivery for August and September. Furthermore, in September Edgars returned a batch of black bags worth R$50,000$ in exchange for brown bags. The black bags were received at the warehouse however the brown bags were not yet dispatched. Prepare the accounting entries for the books as at the end of September $2024.$ See below details of trade receivables for Bags L$.$td: Trade receivables at $31$ December $2024-$R$734,565$ Provision for doubtful debts at $1$ January $2024-$ R$75,893$ Bad debts for the year ending $31$ December $2024$ were R$12,932.$ No entry has yet been passed. In addition to this the debtor in $($b$)$ has not paid any of his debt since the payment on $14$ February $2024.$ The company has been accruing interest until December $2024.$ Management have decided to write off this debt before year end close off. The company policy is to provide for a doubtful debt provision of $\backslash (10\backslash \%\backslash )$ on trade receivables. Please provide the adjusting journal entries to account for year$-$end closure.