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Balances as at 2 9 February 2 0 2 4 : R Land and buildings at cost 1 1 3 5 8 0 0 Machinery

Balances as at 29 February 2024:
R
Land and buildings at cost
1135800
Machinery at cost
837800
Accumulated depreciation: Machinery
315800
Vehicles at cost
637800
Accumulated depreciation: Vehicles
315800
Inventory (1 March 2023)
190700
Bank (Dr)
885300
Trade receivables control
487600
Trade payables control
383000
Long-term loan (Burg Bank)
1191400
Capital: Dave
321800
Capital: Anna
327800
Drawings: Dave
82200
Drawings: Anna
83800
Interest on loan
?
Depreciation
115000
Delivery cost on sales
54400
Water and electricity
91700
Purchases
1804000
Security expenses
28500
Salaries and wages
422300
Delivery cost on purchases
24800
Bank charges
14900
Sales
2782800
Stationery consumed
24100
Settlement discount received
36700
Settlement discount granted
24000
Additional information:
1 Partnership agreement:
1.1 An annual interest rate of 12% is applied to the capital account balances.
1.2 Dave and Anna agreed to share profits and losses equally.
1.3 Each partner has a monthly salary entitlement of R18,800.
2 Year-end adjustments:
2.1 The security expenses billed to the business every month include a R450 monthly fee for security at Annas private house. The security bill amounting to R2150 for February 2024 has not yet been accounted for.
2.2 The long-term loan with Burg Bank secured by land and buildings, bearing a 13.5% annual interest rate, was secured on April 1,2023, with interest payments due semi-annually at the end of September and March.
2.3 During the year, red paver bricks valued at R18000 were taken from the inventory and used to pave the additional parking lot for customers. After the completion of the project, 20% of the bricks werent used and Dave took the remaining bricks to build a fireplace at his house. This adjustment is yet to be made.
2.4 The inventory's value was calculated to be R180000 as of February 29,2024.
2.5 Dave withdrew his salary from March to May 2024 as he had personal financial challenges. The total amount paid was debited to the salaries and wages account.
Which one of the following alternatives represents the correct amount that must be disclosed as total drawings in the statement of changes in equity of GNU Bricks for the year ended 29 February 2024?

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