PRE-ADJUSTMENT TRIAL BALANCE AS AT 28 FEBRUAAKY 2022 Adiustments and additional information 1. A physical count revealed the following imentories on hand on 28 february 2022: Trading inventory: R 66800 Packing materials: R 4000 2. Received an actount from Minty's Tyres for replating the tyres on the motor vehicle. R6 500, No entry has been made for this: 3. The account of debtor, L. Azizalahot, whe owed R5 000 mist be writien off at irrecoverable. 4. A debtor whose actount of R2 400 was overtue for one month must be charged interest at a rate of 12% per armum. 5. The provision for bad debts mast be reduced to R1 550 . 6. The interest on loan for February 2022 has not yet beeh paid. 7. The telephone account for February 2022 will only be paid on 03 March 2022, R1 000 . 8. The insurance atcourt includes the annual building insurance premium that was paid for the period 01 September 2021 to 31 August 2022 , R1 800 9. The bookkeeper did not record an amount of 8500 that was reflected on the bank statertent for service fees. 10. Rent has been received in advance for one month. 11. Provide for depreciabion as follows: 11.1 On equipment at 10% per annum on cost. Note: Equipment with a cost price of R20 000 was purthased en 01 lune 2021. The purchase has been recorded. 1120 vehicles at 200 per annum on the diminishing balance. Use the trial balance, adjustrents and additional informaticn to prepane the gatement of Comprehensive Income for the year ended 28 February 2022 PRF-ADIUSTMENT TRLA AALANCF AS AT ZS FEBMTAAY 2022 Adisstments and additionad information 1. A physical count revealed the following inventories on hand on 28 february 2022: Trading imentory: R 66800 Packing materials: R 4000 2. Received an account from Minty's Tyres for replacing the tyres on the motor wehicle, R6 500 . No entry has been made for this. 3. The account of debsor, 1. Azizalahotf, who owed R5000 must be written off as irrecoverable. 4. A debtor whose account of R2 400 was overdue for one month must be changed interest at a rate of 12% per annum. 5. The provision for bad debts must be reduced to R1 550 6. The interest on loan for February 2022 has not vet been paid. 7. The telephone account for February 2022 will only be paid on 03 March 2022 , R. 000. 8. The insurance account includes the arrual building insurance premium that was gaid for the period 01 September 2021 to 31 August 2022. R1 800. 9. The bookkeeper did not record an amount of R500 that was reflected on the bank statement for service fees. 10. Rent has been received in advance for one month. 11. Provide for depreciation as follows: 11.1 On equipment at 10% per annum on cost. Note: Equipment with a cost price of R20 000 was purchased on 01 June 2021. The purchase has been recorded. 11.2 On vehicles at 20% per annum on the diminishing balance