Kindly aanswer all parts.

(c) Cheap Cuts Limited is a Zambian company that sells scrap metal and other metal products. The company is not listed on the LuSE. The company prepares its accounts annually to 31 December. For the year ended 31 December 2022, the company's profit after taxation in the profit and loss account was K80 500 . The profit of K80500 was arrived at after dealing with the following items: (i) K5 000 incurred on repairs to the warehouse was charged as an expense. The warehouse was purchased on February 2021 after it had been damaged by a flood in January 2021. The warehouse could not have been used in the state it was in at the time of purchase. (ii) Depreciation on fixed assets charged in the profit and loss account was K 12500. (iii) Entertainment expenditure charged in the accounts was as follows: (iv) Bad debts charged to the profit and loss account were arrived at as given below: Bad debts written off 6500 Page 2 of 4 (v) The amount of dividend received from Ulemu limited, a fellow Zambian Company and credited to the profit and loss account was K5 234 (net). Cheap Cuts did not pay any dividend in the year ended 31 December 2022. (vi) The provision for Zambian income tax on profits charged in the profit and loss account was made up as follows