Part A ( 9 marks) On 15 December 2021, a fire occurred at ABD Traders. The financial year-end is 31 December 2021. The following information is available: - Cost of inventory as at 31 December 2020 amounted to R188 000. - Cost of Purchases from 01 January 2021 to 15 December 2021 amounted to R550 000. - Cost of additional costs (transport and import duties) on the purchases from 01 January 2021 to 15 December 2021 amounted to R22 000 . - Sales to retailers at a mark-up of 25% from 01 January 2021 to 15 December 2021 amounted to R388 000 . - Sales to wholesalers at a mark-up of 10% from 01 January 2021 to 15 December 2021 amounted to R429 000. - Cost of inventory salvaged (saved) on 15 December 2021 amounted R10 000. You are required to: Calculate the cost of the inventory destroyed on 15 December 2021. Part B ( 9 marks) Complete the table below