Africa Traders is Not a registered VAT vendor. Africa Traders current financial period end on 28 February 2021. According to Africa traders policy, stipulate that staff members qualify for a performance bonus in any year, if Profit was generated in that financial period. Performance bonuses are only paid in the following financial year, not in the year a performance bonus was earned by staff members. Performance bonus is calculated at 12% of the Profit for the year and the performance bonus is shared amongst staff members equally.

Extract from statement of profit or loss and other comprehensive income reflect the following balances (excluding performance bonuses):

	2021	2020	2019
Profit/ (loss) for the year	R60 000	R70 000	R80 000
Salaries and wages	R134 560	R175 660	R199 000

Which of the following option represent the correct disclosure of Salaries and wages and the year-end adjustment relating to performance bonus in the relevant financial statements of Africa Traders for the year-ending on 28 February 2021?