Please assist in answering all questions below

Given information for questions 1-2: Mava and Sizwe, are in a partnership, trading as MavaS. The partnership share profits or losses of the partnership in the ratio of 3:2 respectively. Recently they signed a contract with a chain store to supply packed baked products and urgently needed an additional partner to join the partnership. Bam offered to join the partnership. On 31 December 2020, the following list of balances were extracted from the books of MavaS: R Capital: Mave.. 181 050 Capital: Sizwe 123 000 Current account Mava (Cr) 18 750 Current account Sizwe (Dr) 24 300 Revaluation surplus......... 37 500 Vehicle at carrying amount.... 90 000 Equipment at carrying amount..... 14 250 Furniture and fittings at carrying amount.... 210 000 Trade payables control.... 32 800 inventory.......... 25 950 Trade receivables control 9 750 Bank (Overdraft). 13 162 Allowance for credit losses.... 788 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 profit-sharing 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: Vehicles R67 500 Equipment R6 000 Furniture and fittings R333 150 Inventory R23 250 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. QUESTION 55 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 92 700 B. R 92 287 C. R 92 100 D. R 90 000 E. R 98 250 Question 55 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 the est Rand). Select one: A. R 61 200 B. R 36 840 C. R 40 800 D. R 36 000 E. R 36 915