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]

Smiling Incorporated has a financial year-end of 31 August 2022. The trial balance as at