The trial balance of Nixit Ltd was prepared by the junior bookkeeper for the financial year ended $31$ August $2023.$ Account Debit Credit Municipal charges $26800$ Telephone and communication $23400$ Rental expenses $39000$ Credit losses $1500$ Interest received $14400$ Consulting charges $495000$ Sale of goods $1548000$ Cost of sales $630000$ Printing and stationery $22800$ Director fees $28000$ Salaries and wages $215000$ Interest on loan $12000$ Penalties and fines $1500$ Cleaning fees $6400$ Computer expenses $4800$ Capital $110000$ Retained income $25800$ Creditors control $52000$ Computer equipment $198000$ Accumulated depreciation on computer equipment $59800$ Investment property $376100$ Debtors control $148000$ Allowance for credit losses $23000$ Inventory: Raw material $54800$ Inventory: Stationery $14000$ Motor vehicles $250000$ Accumulated depreciation on motor vehicles $34000$ Office equipment $159000$ Accumulated depreciation on office equipment $4150010\%$ Loan $160000$ Investment $185000$ Cheque account: FNB $16740025635002563500$ Additional information: $($a$)$ Depreciation has not been recorded on property, plant and equipment. Motor vehicles are depreciated on the reducing balance method at $20\%.$ Computer equipment of R$85000$ was purchased on $1$ February $2023,$ replacing older items initially purchased for R$48000$ on $1$ November $2019.$ Office equipment of R$27000$ was purchased on $31$ December $2022.4$ Computer equipment and office equipment depreciates on the straight$-$line basis at $25\%$ and $10\%$ respectively. $($b$)$ Mr$.$ Roy returned faulty goods of R$8100.$ Nixit Traders applies a $50\%$ markup on finished products. $($c$)$ The company allows a $2,5\%$ discount for accounts settled within $30$ days. Mrs$.$ Redkin purchased goods of R$58000$ on a $30-$day account on $1$ August $2023.$ The account was paid on $27$ August $2023,$ but the bookkeeper neglected to record the discount in all affected accounts. $($d$)$ The water and electricity account of R$1500$ was received on $21$ September $2023.($e$)$ Artwork of R$2500$ was donated to Nixit Limited but not recorded. $($f$)$ Professional work completed but not yet invoiced at year$-$end amounts to R$5000.($g$)$ A delivery truck was purchased on $1$ December $2022$ for R$120000$ with an estimated residual value of R$35000.$ No vehicles were sold during the year. $($h$)$ Rental for September $2023$ was paid on $12$ August $2023.($i$)$ The company is taxed at $28\%.$ Required: Prepare the Statement of Comprehensive Income of Nixit Limited for the year ended $31$ August $2023.$ Detail all calculations.