Study the scenario and complete the questions that follow: Company Information A certain company has the following information available for the year-ended 28 February 2021: Account Balance Cost: Machinery and equipment Cost: Office equipment and furniture and fittings Accumulated depreciation: Machinery and equipment Accumulated depreciation: Office equipment and furniture and fittings R100 000 R40 000 R80 000 R30 000 R20 000 R80 000 Receivables Payables (Two payables charged interest on overdue accounts: Payable 1 charged interest of 7.5% on an overdue account of R10,000 Payable 2 charged interest of 5% on an overdue account of R10,000) Long-term loan R800 000 The directors decided to obtain a long-term loan on 1 March 2020 to finance new machinery and equipment. The loan was taken out at 18% per annum. Interest is paid annually. No interest has been recorded yet. 10% Mortgage bond R1.500 000 The mortgage bond was secured on 1 May 2020. Interest is payable monthly. No interest has been recorded yet. Sales R1 000 000 Purchases R400 000 Advertising and marketing ? Advertising and marketing must be done to the value of 15% of sales revenue. Credit losses R18 000 Computer expenses R15 000 Distribution costs Distribution costs are calculated at 10% on the value of advertising and marketing costs. Electricity and water Rent paid Salaries and wages R60 000 R110 000 R440 000 R40 000 Telephone expenses Surce: De Villiers, C. 2021. Required 5.1 Calculate the 'distribution costs' section of the Statement of Profit or Loss and Other Comprehensive Income. Show all calculations. (6 Marks) 5.2 Calculate the finance costs' section of the Statement of Profit or Loss and Other Comprehensive Income. Show all calculations. (7 Marks)