The following information relates to SaveSA, a service enterprise: Pre adjusted trial balance of SaveSA at 28 February 202 3. Debit Credit R R. Land and buildings at cost 130 000 Furniture and fittings at cost 50 000 Accumulated depreciation - 28/02/2022: Furniture and Fittings 5000 15% Mortgage bond secured by land & buildings 50 000 Capital 95 500 Trade debtors 23 350 Trade creditors 13 400 Bank overdraft 960 Drawings 7 300 Petty cash 550 Stationery 2 450 Salaries 35 10 0 Insurance 9 500 Electricity 11 000 Telephone 1 860 Fees earned 89 500 Rent income 17 500 Bank charges 750 271 860 271 860 Additional Information: 1. The Account of S Sorry, a debtor owing R200 must be written off. 2. A provision for doubtful debts at 5% on outstanding trade debtors balances still to be created. 3. Rent income amounts to R950 per month and the rental has been charged for the year. 4. Provide for interest for the year still outstanding on mortgage bond. 5. Provide for depreciation on furniture and fittings at 10% per annum straight line method. 6. Insurance is paid for the period 1 December 2022 to 30 April 2023, 7. Electricity account relating to usage for February 2023 was received on 09 March 2023. An amount of R1 200 was billed, Required: 2.1. Prepare the statement of comprehensive income for the year ended 28 February 2023 (20) 2.2. Prepare the Statement of Changes in Equity for the year ended 28 February 2023 (5) QUESTION THREE [25] The information given below was extracted from the accounting records of Tomkat Traders, a partnership business with Tom and Kat as partners. Extract from the ledger of TomKat Traders on 28 February 2023 R Capital: Tom 300 000 Capital: Kat 200 000 Current account: Tom (01 March 2021) 10 000 Current account: Kat (01 March 2021) 6.000 Drawings: Tom 120 000 Drawings: Kat 130 000 The following must be taken into account: 1. The net profit according to profit and loss account amounted to R400 000. 2. The partners are entitled to the following monthly salaries until 30 November 2021: Tom R8 000 Kat R9 000 3. The partners are entitled to interest on their capital contributions at a rate of 12% per annum for the first six months of the financial year. Thereafter the interest rate Increases to 15% per annum. Note: Tom increased his capital by R100 000 on 01 September 2021 and the entry for this has been made. 4. Tom is entitled to a special bonus equal to 5% of the net profit before any of the above appropriations. 5. The remaining profit or shortfall must be shared between Tom and Kat in the ratio 3:2 respectively. Required: Prepare he following accounts in the general ledger to reflect all the relevant entries on 28 February 2022: 3.1 Current account: Tom (10) 3.2. Appropriation account (15) (You are required to show all workings)