Prepare the Statement of Comprehensive Income as at: 28 February 2021. Embassy Traders Pre-adjustment Trial Balance as at: 28 February 2021 Debit Credit Balance Sheet Accounts Section Capital 1 651 100 Drawings 132 900 Land and buildings 1 254 800 Vehicles at cost 925 000 Equipment 662 000 Accumulated depreciation on vehicles 528 000 Accumulated depreciation on equipment 369 000 Fixed deposit: Bob-bank (9% p.a.) 200 000 Trading inventory 152 000 Debtors control 174 800 Provision for bad debts 10 000 Bank 127 800 Creditors control 184 800 Mortgage loan: Bob-bank (18% p.a.) 330 000 Nominal Accounts Section Sales 2 075 000 Cost of sales 795 000 Sales returns 15 000 Salaries and wages 586 000 Bad debts 18 000 Stationary 30 000 Rates and taxes 58 000 Motor expenses 32 000 Advertising 23 000 Telephone 44 000 Electricity and water 66 000 Bank charges 8 000 Insurance 5 000 Interest on mortgage loan 26 000 Interest on fixed deposit 15 000 Rent income 171 600 5 334 500 5 334 500 Adjustments and additional information 1.Trading goods, cost R1 000, were donated to a school on 27 February 2021. This transaction has not yet been recorded. 2.A physical stocktaking on 28 February 2021 showed the following inventories on hand: 1.Trading inventory R148 000 2. Stationery R4 000 1. Write off the account of debtor, R. Brown, R2 000. 2. The provision for bad debts must be decreased to R9 000. 3. Rent income amounts to R13 200 per month. Make the necessary adjustment. 4. The water and electricity account for February 2021, R7 000, was due to be paid on 3 March 2021. 5. Rates and taxes include an amount of R15 000 that was paid for the period 1 January 2021 to 3 March 2021. 6. An amount of R500 appeared in the February 2021 bank statement for bank charges. This amount was not recorded. 7. The investment in fixed deposit was made on 1 March 2019. Provide for the outstanding interest. 8. Provide for the outstanding interest on loan, R3 700. 9. A payment of R3 000 for insurance was erroneously debited to the advertising account. 10.Provide depreciation as follows: 1.On equipment at 10%, using the fixed in