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ONE$2$IIOU $3$

QUESTION $3$

$(45$ Marks$)$

Bluehound Coach Lines $($Pty$)$ Ltd $($Bluehound$)$ is a South African travel agency and transport service company. Bluehound operates luxury Bluehound coaches and semi$-$luxury, and therefore affordable, coaches in Townliner. The company transports passengers between major cities and towns on a daily basis. Bluehound transports on average $800000$ possengers per annum, while Townliner transports and drastically and unexpectedly when Covid$-19$ hit the shores of South Africa in March $2020,$ the start of the of the company's financial year.

The company year$-$end is the last day of February.

Below is an extract of the Bluehound financial information:

$\backslash$table$[[,$Notes,$2021,2020],[,,R,R$