Stepping Stones Limited owns and manages retirement homes. The company has a 31 December year end. On the 1st of July 2020, Stepping Stones Limited purchased a new coach to transport residents on outings. The cost of the coach was R250 000. It is depreciated on a straight-line basis over its estimated useful life of five years and with an estimated residual value of R25 000. No significant parts were identified. The tax deductions are calculated at 20% on cost. To finance the purchase of the coach, the company raised a loan of R250 000 at an interest rate of 5% per annum, payable annually in arrears. The loan is repayable on 31 December 2022. While preparing the draft financial statements for the year ended 31 December 2021 , the financial director discovered that the purchase of the coach and the related loan were NOT recorded in the financial statements for the ended 31 December 2020 . The tax submissions were also incorrect in that the tax deductions had not been claimed. The omission is Required: 1. To the extent possible, prepare an extract of the statement of comprehensive income of Stepping Stones Limited for the year ended 31 December 2021, in accordance with Intemational Financial Reporting Standards. Comparative amounts are required