Yep. Stock loss, stock write down and stock write down, probably as three separate entries.
Customs Duty can be product costed, as its 15 % of each unit, so 15 % * 60 = $9 for scooter.
Problem was, delivery cost cannot be product costed, which made the question about treatment of delivery very silly. (I did reporting period principle).
Also, in question 8, it didn't specify how much of the prepaid insurance expense had been incurred - extremely flawed - why don't they vet these things!
Therefore, it's unclear whether you had to do an adjusting entry or not.
Also, it wouldn't really make sense for the adjusting entry on prepaid sales revenue not to have been recorded, but the rest of the invoice had been!
Because adjusting entry for prepaid revenue is not a BDA, so it wouldn't happen on the 30th unless the entire transaction had been omitted. So i put the COS and Stock Control entry in the GJ as well, which would give a stock gain of 3550. They're going to have to accept either, you would imagine.