ADJUSTMENTS AND ADDITIONAL INFORMATION.

Trading inventory according to stocktaking on $31$ December $2022$ amounted to R$99000.$

The provision for bad debts must be increased by R$1940.$

Capital repayments totaling R$24000$ are payable on the unsecured loan from TB

Bank in the next financial year.

$4.$ Depreciation must be provided for as follows:

$4\mathrm{.}1$ On vehicles at $20\%$ p$.$a$.$ using the diminishing balance method;

$4\mathrm{.}2$ On equipment at $10\%$ p$.$a$.$ on cost$.$

$5.$ A dividend of $15\%$ of the investment value has been declared by BX $($Pty$)$ Ltd$.$ The dividend has not yet been received.

$6.$ The authorised share capital consists of $600000$ ordinary shares.

Note: On $01$ July $20\mathrm{.}20,$ the company increased the ordinary share capital by selling the remaining unissued $100000$ shares at R$1$ each.

$7.$ Debentures consist of $2000013\%$ debentures of R$10$ each, issued on $01$ January $2020$ and redeemable on $30$ December $2027.$ The debentures are secured by a first mortgage bond over land. Provision must be made for the current year's interest.

$8.$ The income tax for the year amounted to R$30224.$

$9.$ The directors declared a final dividend of $10$ cents per share.

REQUIRED:

Use the information provided above to prepare the: Statement of Comprehensive Income for the year enc December $2022.$