2. Debtor Jacob is insolvent. His debt of R140 has been written off as irrecoverable 3. Provision must be made for depreciation as follows: a. Vehicles 20% on diminithing balance method/reducing balance. b. Furniture 10% Straight tine method. 4. A Debtor, Mr Fletcher who wed R230 finally managed to pay his debt that was previously written off as irrecoverable in 2010 . This was not considered in the above trail balance. REQUIRED: Prepare the Statement of Comprehensive Income for ACC Limited for the year ended 31 December 2014