Safe Move provides transport services to customers such as building contractors. It is a sole proprietorship owned by Steve Safe. The following is a list of all the ledger account balances at 28 February 2021: List of pre-adjusted balances at 28 February 2021 R Capital: Steve Safe balance at 1 March 2020 104 800 Drawings for the year 15 000 Trade payables 1 800 Prepaid wages - balance at 1 March 2020 14 000 Consumables on hand at 1 March 2020 2 200 Vehicle at cost 340 000 Accumulated depreciation: Vehicle - balance at 1 March 2020 50 000 Bank 2 400 Service fees received 490 000 Rent income 13 000 Wages 143 000 Telephone 15 000 Consumables used 26 000 Vehicle expenses 63 000 Rent expense 39 000 Additional information: 1. Previous year's wages account and consumables account need to be reversed. 2. During December 2020 the vehicle had been repaired for R4 100. An invoice was received from the dealership but was neither paid nor recorded. 3. During the last week of February 2021, the truck's bin was rubber coated at a cost of R8 700. The rubber coating has a useful life of 3 years. An EFT Payment was made and recorded on 25 February 2021 and allocated to vehicle repairs. 4. Depreciation of motor vehicles must be determined on the straight line method at 25% per year and recorded for the current year. The residual value of the vehicle is R40 000. Steve Safe believes that this value is acceptable at 28 February 2021 5. Inventory of consumables on hand at 28 February 2021 were valued at R2 500. 6. Safe Move uses prepaid mobile telephones. The balance of the prepaid cards at 28 February 2021 is R1 000. 7. Steve withdrew consumables to the value of R1 300 for his own use. This must still be recorded. 8. Safe Move leased out a part of the premises they were using from 1 June 2020. Rental income covers the lease period 1 June 2020 to 30 June 2021. The monthly rent income remained unchanged for the period mentioned. Show the rent income separately from the rent expense. 9. Rent expense includes the rent for March 2021. Rent expense has remained unchanged for the last two years. 10. Services were rendered in February 2021 to a regular client for R2 300. The amount of R2 300 was only paid in March 2021 and is not included in the services rendered figure shown on the list of balances above. Required: Prepare the following for Safe Move for the year ended 28 February 2021: 2.1 Statement of profit or loss and other comprehensive income, and 2.2 Statement of financial position