Hokemn Ltd manufactures rubber components for the sporting indusry. Hokem Led incurred the following fixed costs and have the following relevant production levels for the year-ended 31 December 2020: Fixed production costs R375 000 Budgeted normal production in 50 000 units Actual production in units 54 000 REQUIRED: Prepare the journal entries related to the inventory and the fixed costs for the year-ended 31 December 2020. Hokem Ltd uses a suspense account to account for overheads that must be capitalised to inventory. Note that the missing information needs to be inserted where required. Round all amounts t the 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 number in brackets as illustrated below: SOFP (Statement of financial [position); or Account and description R Dri(Cr) P/L (Statement of profit or loss); or OCI (Other comprehensive income) Motor vehicle SOFP 100000 Bank SOFP (100000) JOURNAL ENTRY/IES: Journal entry 1 - 31 December 2020 - Accounting for manufacturing costs Account and description SOFP or P/L or OCI R Dr/(Cr) Fixed manufacturing overheads - suspense account P/L Bank SOFP Journal entry 2 - 31 December 2020 - Allocating the manufacturing costs to the inventory before adjusting for any overabsorption Account and description SOFP or P/L or OCI R Dr/(Cr)