Can someone please assist? VAT should be ignored.

Below is the pre-adjusted trial balance of Brothers Stores for the period ended 30 June 2019: Ignore VAT CR R DR R 550 000 220 000 180 000 350 400 110 000 24 500 23 700 800 1 500 600 840 090 Land and Buildings (Land at cost: R50 000) Equipment Fixed Deposit (10%) Inventory Accumulated depreciation: Buildings (01/07/2018) Accumulated depreciation: Equipment (01/07/2018) Accounts receivable Allowance for doubtful debts (01/07/2018) Supplies Stationery Bank Long-term Loan (8%) Accounts payable Capital Drawings Sales Cost of sales Sales returns Delivery expenses Bad debts Telephone expense Water and electricity Interest Income 300 000 19 950 1 000 000 10 000 1 762 430 955 320 44 500 22 800 6 140 4 980 25 650 18 000 Additional Information: 1. The business uses the perpetual method for accounting for inventory and a 25% mark- up on cost is used to determine selling prices. 2. Inventory with a selling price of R7 500 was returned by a customer and a credit note was issued to him. Half of this inventory was damaged and therefore returned to the supplier. These transactions were not recorded by the bookkeeper. 3. Depreciation should be provided as follows: 5% on the cost price of buildings. The residual value of the buildings is R100 000 10% on the reducing balance method of equipment. On 01 January 2019, Brothers Stores purchased additional machinery from Flash Ltd for R110 000. In addition, transport costs of R2 500 and installation costs of R1 500 were incurred to bring the machine into the location and condition to have it ready for use. The machine was ready for use on 01 January; however the business only started using the machine on 01 February 2019. These transactions have not yet been recorded. 4. During the year, the owner paid a supplier from his personal bank account, R14 500. The bookkeeper recorded this transaction by processing a debit to accounts payable and a credit to bank. 5. Stationery and supplies purchased during the year amounted to R800 and R5 200 respectively. This transaction was not yet recorded. 6. A debtor, who owes the entity R2 500, has been declared insolvent. His estate paid 30 cents in the rand and the remainder must be written off as bad. 7. The allowance for doubtful debts can be calculated at 5% of outstanding debtors at year end. 8. The loan was taken out on 01 May 2019 to address cash flow issues. The interest will be paid every three months in arrears starting on 31 July 2019. 9. The owner took stationery home for personal use amounting to R150. 10. A stock count at year-end revealed that the following was on hand: Stationery R300 Supplies R900 . You are required to: Prepare the Statement of Profit or Loss, the Statement of Changes in Equity and the Statement of Financial Position of Brothers Stores as at 30 June 2019