S. Mahlangu's farm books indicate that on 1 March 2021 the value of fertilizer stocks on-hand was R32 000. On 16 September 2021, the farm sold fertilizer to the value of R22 000 to Farm Supply and offered him a 5% discount for paying immediately by an EFT. On 14 October 2021, the farm purchased fertilizer to the value of R150 000 on credit from Farmers' Co-op. The Farmers' Co-op account was settled in full on 30 November 2021 by way of an EFT payment. On 28 February 2022, the value of fertilizer stock on-hand was R30 000. You are required to: 2.1 Show the Ledger entries for the above transactions, and 2.2 Close off the fertilizer account to determine the cost of fertilizer used by S. Mahlangu's farm during the 2021/22 financial year. (2)