The following transaction have not been recorded: 1. A debtor returned defective goods sold for R1 000. 2. The municipality emailed the electricity account amounting to R2 300 on 4 September 2022. 3. Discount received of R2 100 was incorrectly posted to the discount allowed account. 4. Stationery of R1 750 is on hand at year-end.

REQUIRED: You are required to prepare the Statement of Profit or Loss and other comprehensive income for the year ended 31 August 2022. [15]

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