The following information relates to Sunshine Rose, a service enterprise:

Pre adjusted trial balance of Sunshine Rose at 28 February 2019.

	Debit	Credit
	R	R
Land and buildings at cost	130 000
Furniture and fittings at cost	50 000
Accumulated depreciation 28/02/2018: Furniture and Fittings		5 000
15% Mortgage bond secured by land & buildings		50 000
Capital: S Rose 28/02/2018		95 500
Trade debtors	23 350
Trade creditors		13 400
Bank overdraft		960
Drawings	7 300
Petty cash	550
Stationery	2 450
Salaries	35 100
Insurance	9 500
Electricity	11 000
Telephone	1 860
Fees earned		89 500
Rent income		17 500
Bank charges	750
	271 860	271 860

Additional Information:

1. The Account of S Sorry, a debtor owing R200 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 R950 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 2018 to 30 April 2019.
7. Electricity account relating to usage for February 2019 was received on 09 March 2019. An amount of R1 200 was billed.

Required:

3.1 Prepare the statement of comprehensive income for the year ended 28 February 2019.