$2\mathrm{.}3$ The following information was taken from the accounting records of Midway retailers at $30$ September $2023$:

$R_{?}$

Trade receivables at $30$ September $2023$

$36000$

Allowance for credit losses $($Provision for bad debts$)$

$1500$

Credit losses $($bad debts$)$ written off during the year

$1300$

Additional information:

An amount of $R1200$ must be written off as irrecoverable.

The allowance for credit losses must be maintained at $5\%$ of outstanding debtors.

Required:

Calculate the amount to be shown as credit losses $($bad debts$)$ in the statement of comprehensive income for the year ended $30$ September $2023.$

$2\mathrm{.}4$ Super Eats started their business on $2$ January $2021$ and purchased two delivery motorbikes at R$30000$ each. The financial year end of the entity ends on $31$ December of every year and depreciation on the motorbikes is calculated at $30\%$ per year on the diminishing balance method.

One of the bikes was involved in an accident on $31$ March $2023$ and was completely written off. Insurance paid out R$12500$ for the damaged bike.

Required:

Calculate the profit or loss on scrapping the motorbike that was involved in an accident. All workings must be rounded off to the nearest whole number.

$(8)$

$3$