BDM is a sportswear shop that sells a variety of sportswear in Durban. The following trial balance was extracted from the accounting records of BDM at 31 December 2020: R R Dr Cr 115 000 19 250 20 000 60 000 68 500 35 000 BDM Trial balance at 31 December 2020 Capital (1 January 2020) Drawings Loan (1072% p.a.) Property, at cost Machinery, at cost Vehicles, at cost Inventory Fixed deposit (31 December 2020) Accumulated depreciation on machinery Accumulated depreciation on vehicles Debtor's control Creditor's control Bank Debtors' allowances 31 000 7 000 25 000 14 000 42 350 36 750 45 655 12 676 Bad debts 3 600 Sales 525 000 294 580 15 850 1 575 Cost of Sales Indirect selling expenses Interest on loans Rent income received Salaries Municipal services 9 350 87 500 9 500 12 360 11 360 Administration expenses Commissions earned Electricity expense Vehicle maintenance 7 280 2 784 756 460 756 460 Page 3 of 5 Additional information: 1. Interest on loan has been partially paid for the year. Provide for the full year's interest. 2. Rent income has been received for 11 months. Make provision for the rent still outstanding. 3. Commission of R730 has been earned in the financial year but not yet received. 4. A debtor, K. Trotter who owed R550 has disappeared and the account must be written off as irrecoverable. 5. Another debtor, K. Rogers who owed R1000 has been declared insolvent. On 31 December 5. Another debtor, K. Rogers who owed R1000 has been declared insolvent. On 31 December 2020, BDM received a full and final settlement of 40c in R1. The cheque was banked immediately. No entries for the receipt of this money have as yet been recorded in the books. 6. Machinery is depreciated at 10% p.a. on cost. Vehicles must be depreciated by R7 500. Required: Prepare the Statement of Comprehensive Income for BDM for the year ended 31 December 2020