credit Debit 168 200 18 000 10 000 3 500 15 800 26 200 11 020 15550 86 200 The following information relates to Smith's Bottle Store: Balance at 28 February 2018: Land and buildings at cost Equipment at cost Investment - 18% fixed deposit Accumulated depreciation - 28 February 2017 Equipment Sundry accounts receivable Sundry accounts payable Bank (dr) Inventory (merchandise) - 28 February 2017: Purchases Sales Purchases returns Railage on purchases Railage on sales Interest received on fixed deposit Salaries and wages Sundry expenses Delivery expenses Insurance Settlement discount received Capital - Smith Drawings 150 300 5 450 6 230 360 1 800 23 010 620 2070 2 600 1 410 171 000 18 200 359 660 359 660 Additional information: Inventory (merchandise) on hand at 28 February 2018 amounted to R24 800. Depreciation on equipment must still be provided for at 20% per annum on cost price. Wages not yet paid for February 2018 amounted to R520. Insurance prepaid amounted to R200. Required 1. The Statement of Profit or Loss and other Comprehensive Income of Smith's Bottle Store for the year ended 28 February 2018. 2. The statement of changes in equity for the year ended 28 February 2018. 3. The Statement of Financial Position of Smith's Bottle Store at 28 February 2018