Due to the high crime rate in South Africa, Thabo and Nandi have a close corporation trading as Best Security CC. The services provided by the CC include VIP protection, Community security services, Surveillance monitoring and Access control. The close corporation provides services within Gauteng in the Sandton Area. The financial period for the CC ends 28 February. The following extract of balances as at 28 February 2023 from the accounting records of Bester CC is presented to you