1. Provide for depreciation as follows:

1.1. On old vehicles - R138 000

1.2. On new vehicles acquired during this financial year - R28 500 1.3. On old equipment - R13 300

1.4. On new equipment acquired during this financial year - R1 600

2. Goods sold on credit to debtor, W Xander, for R15 000 were not recorded. The cost price amounted to R9 375.

3. A physical stocktaking on 28 February 2019 reflected trading stock of R374 000 resulted in a trading stock deficit of

R3 125 which are normally expenses at year-end.

4. Consumable stores used during the financial year amounted to R61 700.

5. The account of debtor, M Masuka, must be written off as irrecoverable, R1 900.

6. Entries on the February 2019 Bank Statement not yet recorded in the books of the company:

6.1. Bank charges, R870

6.2. Debit order payment for the monthly insurance premium, R1 780

7. Allowance for doubtful debts must be adjusted to R4 030.

8. Loan statement received reflected the following:

Balance: 1 March 2018

Interest

Repayment during the financial year Balance: 28 February 2019