Given the following information: Jono and Karabo are in a partnership and own a restaurant trading as The Sitting Duck. They have an equal interest in the partnership and distribute profits accordingly. The following information was extracted from the accounting records of the partnership as at 31 May 2023: Additional information: 1. The closing inventory amounted to R92 300. 2. HBS Bank granted a loan to The Sitting Duck on 1 August 2022. The terms of the loan provide for interest on the loan to be charged at a rate of 11.5% per annum 3. Mr Impofu was declared insolvent and management decided to write off his debt amounting to R1 350. 4. Rental income includes an amount in respect of June 2023. Rental income was earned evenly throughout the year. 5. Each partner receives a monthly salary of R 25000 paid in cash. Jono, the managing partner of The sitting Duck, is entitled to a bonus of 10% of his yearly salary payable on 31 May 2023. These amounts were debited to the salaries and wages account as at 31 May 2023. 6. Karabo withdrew cash amounting to R15 000 in order to hire a car while he was on holiday in Cape Town during December 2022. Jono withdrew R7 150 to pay for a holiday flight to Durban on 1 March 2023. These amounts were recognized under other general expenses, 7. The allowance for credit losses must be increased to R5 600 . 8. An invoice relating to water and electricity for May 2023 amounting to R3 250 was received on 03 June 2023. 9. Depreciation is provided for as follows: - Vehicles: 20% per annum according to the diminishing balance method. A new vehicle with a cost of R450 000 and a residual value of R55 000 was purchased and brought into use on 1 January 2023. - Equipment: 10% per annum according to the straight-line method. On the 1st of May 2023, equipment with a cost price of R63 000 originally purchased on 01 June 2018, was sold for R39 500. 10. The partners of The sitting Duck decided to take out additional insurance on 1 January 2023. The monthly premium is R2 500 payable in advance on the 1st of every month. This has not yet been accounted for in the records of the entity. Which one of the following alternatives represents the correct amount for other general expenses in the statement of profit or loss and other comprehensive income of The Sitting Duck for the year ended 31 May 2023 ? a. R86 500 b. R61 880 c. R72 350 d. R64 350