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We have recorded a purchase of €1,000 in our books, but the goods are still in transit (currently heading to our warehouse in a lorry--freight collect). Today is December 31^st. What should we do? 

Today is 31^st December 2024. The company has received merchandise for a total value of 4,000€ but the invoice has not been received yet. The transport of the merchandise amounts to 200€. Please indicate what the company should do:

A Company pays employees 4,700 € corresponding to the March salaries. Considering that the company pays 14 times per year (extra pays in June and December), that the tax withholding is 600€ and the social security withholding on the employee is 100€. How much will be amount posted in the account (640) Salaries and Wages, in March?