On 31 December 2020 , the following list of balances were extracted from the books of MavaS: Additional information: 1. It was agreed that Bam will acquire a third share in the profits/losses of the new partnership. Mava and Sizwe will relinquish a third share to Bam according to their existing profitsharing ratio. On 1 January 2020, Bam will contribute a vehicle with a value of R150 000 as well as cash to the amount of R112 500 for his third share in the net assets of the new partnership. 2. In preparation of the change in the ownership structure of Mavas the partners decided to record the following valuations: 3. The allowance for credit losses must be adjusted to 5% of the trade debtors. 4. Creditors offered a 8% discount for payments made on or before 31 January 2020. MavaS will settle 80% on 30 January 2020. Which one of the following alternatives represents the balance in the valuation account in the general ledger of MavaS on 31 December 2020? (All amounts should be rounded up to the nearest Rand) Select one: a. R 92287 b. R 98250 c. R 92700 d. R 90000 e. R 92100 Question 30 Not yet answered Marked out of 2.00 Flag question Assume that the correct valuation suprplus amount is R102 000 . Which one of the following alternatives represents the balance transferred to the capital account of Sizwe as a result of the revaluation of the partnerships assets and liabilities on 31 December 2020? (All amounts should be rounded up to the nearest Rand)