Additional information and adjustments 1. Inventory on 28 February 2023 was valued at a selling price of R600000. The inventory was priced at cost plus 50%. 2. The assessment from SARS for the year ended 28 February 2023 revealed that an amount of R43 000 was owed for company tax. 3. The ordinary share capital consisted of 1500000 shares of which 1000000 have been issued at R4 each. No shares were sold during the financial year ended 28 February 2023. 4. A final dividend of 9 cents per ordinary share was declared. 5. Provide for dividends on the preference shares