The information below relates to questions $49-56.$

Comrades and Marathon won a lucrative piano servicing contract in with various music schools, churches and other venues in Durban and Pietermaritzburg, trading as ComMara Piano Servicing. The entity operates as a partnership and the following information pertains to the business activities of the partnership for the year ended $28$ February $2024$:

Extracted list of balances as at $28$ February $2024$

$\backslash$table$[[,$R$],[$Land and buildings at cost$,3,000,000$