Thando Limited was incorporated during 2021: Preliminary costs (legal costs incurred in connection with the start-up of the company) of R10 000 were paid on 2 January 2021. 2000 ordinary no par value shares were issued at R100 each on 5 January 2021. Share issue costs of R2 000 were paid on 5 January 2021. On 15 January 2021,500 of these shares were converted into 12% preference share equity. The draft statement of comprehensive income for 2021 , before processing any adjustments for the above transactions, reflected total comprehensive income for 2021 of R120 000 (components of other comprehensive income: R0 ). Required: - Process journals to account for the preliminary costs, share issue and the related share issue costs. (10 Marks) - Disclose this in the statement of changes in equity for the year ended 31 December 2021. (15 Marks)