Adjustments and additional information Stocktaking on 28 February 2023 revealed the following inventories: 1.1 Trading inventory R220 000 12 Stationery R4 000 The telephone account for February 2023, R6 000, was due to be paid on 01 March 2023. A debtor who was declared insolvent paid R900 which represented 30% of her debt. The balance of her account must now be written off. The provision for bad debts must be decreased to R14 000 . Rent has been received up to 31 March 2023. Note: The rental was increased by R2 000 per month with effect from 01 November 2022. The insurance total includes an annual premium of R15 000 that was paid for the period 01 June 2022 to