You are provided with information relating to Banyana Traders, owned by David Hambeck, for the financial year ended 28 February 2023. The business is situated in Johannesburg. David buys and sells soccer balls and jerseys. The business uses the periodic inventory system. The soccer balls are bought from South African suppliers, and the soccer jerseys of different clubs and countries are imported from overseas. David employs salespersons to control each item of stock James controls and sells the soccer balls Cyril controls and sells the soccer jerseys David has decided on the following accounting policies for valuing inventory Soccer balls-Weighted-average method Soccer jerseys - First-in-first-out method (FIFO) 3.2 David suspects that a number of soccer balls have been shoplifted. Calculate the number of soccer balls stolen. INFORMATION: Inventories soccer balls soccer jerseys DATE no. of units per unit total value no. of units per unit total value 01/3/2022 1200 120 144000 520 320 166400 28/02/2023 900 ? ? 250 7 Purchases During the financial year ended 28 February 2023, the following stock items were purchased soccer balls soccer jerseys date of purchase no. of units per unit total value no. of units per unit total value 31/03/2022 1300 120 156000 400 200 60000 30/06/2022 900 150 135000 600 225 135000 30/09/2022 1000 175 175000 1400 256 357000 02/1/2023 200 180 36000 100 300 30000 Toll 3400 502000 2500 602000 Carriage on purchases During the year, the business paid a total of R30 200 to Mansport soccer balls to the shop. The price of the soccer jerseys includes camage Sales ems soccer balls details total soccer jerseys 3500 units @R320 each 2770 units R400 ch 1120000 1106000 Financial Indicators nems mark-up on cost stock tumover rate soccer balls soccer jerseys 48.50% 9 19