3. Mr Impofu was declared insolvent and management decided to write off his debt amounting to R1 350 . 4. Rental income includes an amount in respect of June 2023. Rental income was earned evenly throughout the year. 5. Each partner receives a monthly salary of R25 000 paid in cash. Jono, the managing partner of The Sitting Duck, is entitled to a bonus of 10% his yearly salary payable on 31 May 2023. The amounts were debited to the salaries and wages account as at 31 May 2023. 3. Mr Impofu was declared insolvent and management decided to write off his debt amounting to R1 350 . 4. Rental income includes an amount in respect of June 2023. Rental income was earned evenly throughout the year. 5. Each partner receives a monthly salary of R25 000 paid in cash. Jono, the managing partner of The Sitting Duck, is entitled to a bonus of 10% his yearly salary payable on 31 May 2023. The amounts were debited to the salaries and wages account as at 31 May 2023