elsa Lid manufactures electronic components for the construction indusry. Telsa Led incurred the following fixed costs and have the following relevant "oduction levels for the year-ended 31 December 2020: ixed selling and distribution costs R40 000 ixed production costs R200 000 ixed head office costs R100 000 budgeted normal production in 80 000 nits Actual production in units 50 000 EQUIRED: repare the journal entries related to the inventory and the fixed costs for the year-ended 31 December 2020. Telsa Lod uses a suspense account to count for overheads that must be capitalised to inventory. Note that the missing information needs to be inserted where required. Round all amounts he nearest Rand. Do not insert any symbols (such as R) only numbers where amounts are required. If the entry to the journal is a credit, please insert the umber in brackets as illustrated below: SOFP (Statement of financial position); or account and description R Dr/(Cr) P/L (Statement of profit or loss); or DCI (Other comprehensive income) Motor vehicle SOFP 100000 ank SOFP (100000 OURNAL ENTRY/IES: ournal entry 1 - 31 December 2020 - Accounting for manufacturing costs ccount and description SOFP or P/Lor OCI R Dr/(Cr) ixed manufacturing overheads - suspense account P/L sank SOFP ournal entry 2 - 31 December 2020 - Accounting for manufacturing costs ccount and description SOFF or P/L or OCI R Dr/(Cr)