Antique Treasures (Pty) Limited A number of Antique Treasures (Pty) Limited's customers had, for one reason or another, duplicated payments with the result that their accounts were in credit. In some instances, it was unable to trace the customer and refund the overpayment, and, albeit illegally, it 'squared off' the accounts of these customers by transferring their credit balances to its 'sales' account in its books. You are required to consider whether the amounts transferred by Antique Treasures (Pty) Limited should be included in its gross income. (4)