Use the information provided below to prepare the Statement of Comprehensive Income for the year ended $28$ February $2023.$

INFORMATION

$\backslash$table$[[$FIESTA TRADERS$],[$PRE$-$ADJUSTMENT TRIAL BALANCE AS AT $28$ FEBRUARY $2023],[,$Debit$(R),$Credit $($R$)],[$Balance Sheet accounts section$],[$Capital$,,2520000],[$Drawings$,160000,],[$Land and buildings,$1800000,],[$Vehicles at cost$,1360000,],[$Equipment at cost$.,1000000,],[$Accumulated depreciation on vehicles,,$760000],[$Accumulated depreciation on equipment,,$320000],[$Fixed deposit: Rio Bank $,$ p$.$a$.),300000,],[$Trading inventory,$230000,],[$Debiors control,$260000,],[$Provision for bad debts,,$16000],[$Bank$,134000,],[$Cash float,$12000,],[$Creditors control,,$220000],[$Mortgage loan: R$$o Bank $(12\%$ p$.$a$.),,640000],[$Nominal accounts section$],[$Sales$,,3000000],[$Cost of sales,$960000,],[$Sales returns,$20000,],[$Salaries and wages,$838000,],[$Bad debits,$24000,],[$Stafonery$,40000,],[$Rates and taxes,$116000,],[$Motor expenses,$180000,],[$Repairs to building,$34000,],[$Telephone$,76000,],[$Electricity and water,$92000,],[$Bank charges,$16000,],[$Insurance$,40000,],[$Interest on mortoage loan,$66000,],[$Interest on fixed deposit,,$12000],[$Rentincome$,,270000],[7758000,7758000]]$

Adjustments and additional information

Stocktaking on $28$ February $2023$ revealed the folowing imventorias:

$1\mathrm{.}1$ Trading inventory R$220000$

$1\mathrm{.}2$ Stationery R$4000$

The telephone account for February $2023,$ R$6000,$ was due to be paid on $01$ March $2023.$

A debtor who was declared insolvent paid R$900$ which represented $30\%$ of her debt. The balance of her account must now be written off.

The provision for bad debts must be decreased to R$14000.$

Rent has been received up to $31$ March $2023.$ Note: The rental was increased by R$2000$ per month with effect from $01$ November $2022.$

The insurance total includes an annual premium of R$15000$ that was paid for the period $01$ June $2022$ to $31$ May $2023.$

Provide for outstanding interest on the mortgage loan for February $2023.$

Provide for the outstanding interest on fxed deposit. The investment in fixed deposit was made on $01$ September $2022.$

A payment for the annual sarvice of a motor vehicle was not recorded, R$5000.$

Provide for depreciation as follows:

$10\mathrm{.}1$ On equipment at $10\%$ p$.$a$.$ on cost$.$

$10\mathrm{.}2$ On vehicles at $20\%$ p$.$a$.$ using the diminishing balance method. Note: A vehicle with a cost price of R$360000$ was purchased on $01$ Decerrber $2022.$ The purchase has been recorded.