Balances on 31 December 2022 Ordinary share capital Retained earnings Land and buildings Vehicles (cost) Equipment (cost) Accumulated depreciation on vehicles Debit (R) Credit (R) 640 000 80 000 1 080 000 460 000 172 000 100 000 Accumulated depreciation on equipment 80 000 Debentures (12% p.a.) 520 000 Inventory (31 December 2021) 200 000 Debtors control 70 000 Provision for bad debts/Allowance for credit losses 4 000 Bank 26 000 Creditors control 186 000 South African Revenue Services (Company tax) 58 000 Sales 1 920 000 Purchases 820 000 Sales returns Purchases returns Carriage on purchases Municipal rates Stationery Bad debts Insurance Directors' fees Other operating expenses Ordinary share dividends 60 000 60 000 36 000 30 000 22 000 24 000 26 000 96 000 370 000 40 000 3 590 000 3 590 000 The following templates (with some figures already entered) were provided to you: LINEKER LTD STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022 R R Sales 1 920 000 Net sales Cost of sales Opening stock Purchases Carriage on purchases Closing stock 36 000