Question 3 Points Assume that R250 000 fixed manufacturing overheads were incurred for the year and that R175 000 of those costs were capitalised to inventory. Prepare the journal entries to account for the amount not capitalised to the inventory for the year-ended 31 December 2020. Telsa Lid uses a suspense account to account for overheads that must be capitalised to inventory. Note that the missing information needs to be inserted where required. Round all amounts to the nearest Rand. Do not insert any symbols (such as R) only numbers where amounts are required. If the entry to the journal is a credit, please insert the number in brackets as illustrated below. SOFF (Statement of financial position); or Account and description R Dr [ Cr) P/L (Statement of profit or loss): or OCI (Other comprehensive income) Motor vehicle SOFP 100090 Bunk SOFP (1000 00) JOURNAL ENTRY/IFS; Journal entry 1 - 31 December 2020 Account and description SOFP or PL or OCI R Dri Cr) Fixed manufacturing overheads Fixed manufacturing overheads - suspense account