Statement of Financial Position as at 31 December 2020 and 2021 2021 2020 R R Ordinary share capital 400 000 295 000 Retained earnings 55 000 5 000 Property, plant and equipment 230 000 195 000 Investments 165 000 110 000 Debentures 12.5% 20 000 60 000 Inventory 124 000 120 000 Trade debtors Prepaid expenses Trade creditors 37 000 28 500 1 500 25 000 42 500 Bank overdraft SARS (income tax) Shareholders for dividends 21 000 25 000 5 000 7 500 30 000 20 000 Statement of comprehensive income for the year 31 December 2021 Profit before interest and tax Depreciation on equipment Dividends received on investments Interest on dividends Income tax R 149 500 5 000 18.000 7 500 50 000