4 [57] The following information was taken from the records of Planet Cycles. The financial year ended 28 February 2023. List of balances for the shop on 28 February 2023 (amongst others) are: Capital 1 400 000 Drawings 101 500 Land and buildings 1 000 350 Vehicles 700 000 Equipment 435 400 Accumulated depreciation on vehicles 280 000 Accumulated depreciation on equipment 193 500 Fixed deposit : Cape Bank (8% p.a.) 105 000 Trading stock 236 045 Debtors control 132 700 Creditors control 77 370 Bank 96 355 Cash float 1 500 Loan : Unity Commercial Bank (9,5% p.a.) 320 000 Rent 83 200 ASSIGNMENT 2023 SECOND SEMESTER ACCOUNTING ACC101 Adjustments and additional information: All calculations and workings must be shown. 1. The net profit (after taking all the adjustments into account) was R500 500. 2. Unused consumable stores amounted to R2 390. 3. The business makes allowance for a provision for bad debts equal to 5% of the Debtors Control balance. 4. An insurance policy for R4 860 was entered into on 1