And another one... Please could somebody be so kind as to assist me with the workings required in order to answer this problem? Many thanks in advance.

A firm had the following financial accounts and data values for 2017. Financial account Rand Rand Sales revenues 3 060 Cost of goods sold 1 800 Account receivable 500 Preference share dividends 18 Interest expense Total operating expenses Accounts payable 126 Tax rate 600 Number of ordinary shares outstanding 40% 1 000 240 The firm's net profits after taxes for 2017 were 27. 1. R206.40. R206.25 3. 2. R302.40. R320.40 4