Balances on 1 January 2021: graduated. * 15 new learners enrolled on 01 January 2021 and 5 learners enrolled on 1 June 2021. (School fees are paid monthly and any part of a month will be regarded as a full month.) * School fees banked during the year: Calculate the amount in respect of School fees that will be entered in the Statement of income and expenditure. School fees: * Amount to R150 per learner per month. * The pre-school management decided to write off outstanding school fees for 2020 as the learner(s) did not return to the pre-school. * 10 learner's fees are still in arrears for their school fees for December 2021. * The pre-school had 80 learners as at 31 December 2020 after 25 learners graduated. * 15 new learners enrolled on 01 January 2021 and 5 learners enrolled on 1 June 2021. (School fees are paid monthly and any part of a month will be regarded as a full month.) * School fees banked during the year: * 2020R450 Balances on 1 January 2021: graduated. * 15 new learners enrolled on 01 January 2021 and 5 learners enrolled on 1 June 2021. (School fees are paid monthly and any part of a month will be regarded as a full month.) * School fees banked during the year: Calculate the amount in respect of School fees that will be entered in the Statement of income and expenditure. School fees: * Amount to R150 per learner per month. * The pre-school management decided to write off outstanding school fees for 2020 as the learner(s) did not return to the pre-school. * 10 learner's fees are still in arrears for their school fees for December 2021. * The pre-school had 80 learners as at 31 December 2020 after 25 learners graduated. * 15 new learners enrolled on 01 January 2021 and 5 learners enrolled on 1 June 2021. (School fees are paid monthly and any part of a month will be regarded as a full month.) * School fees banked during the year: * 2020R450