The following information relates to SaveSA, a service enterprise:

Pre adjusted trial balance of SaveSA at $28$ February $2023.$

Debit Credit

R R

Land and buildings at cost $130000$

Furniture and fittings at cost $50000$

Accumulated depreciation $28/02/2022$:

Furniture and Fittings $5000$

$15\%$ Mortgage bond secured by land & buildings $50000$

Capital $95500$

Trade debtors $23350$

Trade creditors $13400$

Bank overdraft $960$

Drawings $7300$

Petty cash $550$

Stationery $2450$

Salaries $35100$

Insurance $9500$

Electricity $11000$

Telephone $1860$

Fees earned $89500$

Rent income $17500$

Bank charges $750$

$271860271860$

Additional Information:

$1.$ The Account of S Sorry, a debtor owing R$200$ must be written off.

$2.$ A provision for doubtful debts at $5\%$ on outstanding trade debtors balances still

to be created.

$3.$ Rent income amounts to R$950$ per month and the rental has been charged for

the year.

$4.$ Provide for interest for the year still outstanding on mortgage bond.

$5.$ Provide for depreciation on furniture and fittings at $10\%$ per annum straight line

method.

$6.$ Insurance is paid for the period $1$ December $2022$ to $30$ April $2023.$

$7.$ Electricity account relating to usage for February $2023$ was received on $09$

March $2023.$

An amount of R$1200$ was billed.

Required:

$2\mathrm{.}1.$ Prepare the statement of comprehensive income for the year ended

$28$ February $2023.(20)$

$2\mathrm{.}2.$ Prepare the Statement of Changes in Equity for the year ended $28$ February $2023(5)$