Benji Walker developed KeepFit programs, which he also conducted to select groups of people. The following details appeared in the pre$-$adjustment trial balance of KeepFit services as at $31$st December $2019,$ the end of financial year, list of account equipment at cost debit $419,$ accumulated depreciation equipment under credit $100,000$ rand, vehicles at cost $140$ rand under debit, accumulated depreciation vehicles $20,000$ under credit, inventory consumables $53,000$ under debit, trade receivables $130,600$ under debit, allowances for credit losses $3\mathrm{.}4$ under credit, bank $128,000$ under debit, KTPW $370,000$ under credit, throw$-$ins $131,000$ under debit, long$-$term borrowings $60,000$ rand under credit, trade payables $130$ under credit, savings fees $858,800$ under credit, rent income $25,500$ under credit, salaries and wages $234$ under debit, rent expense $80,600$ under debit, telephone $6,720$ under debit, interest on borrowings $3,000$ rand after under debit, electricity and water $42,280$ under debit, consumable materials $128,000$ under debit, total is $1,567,700$ million. Additional information, physical stocktaking revealed that there was consumables material on hand at $31$st December $2019,$ valued $70,000$ rand. Repairs to the vehicle costing $10,000$ rand was erroneously charged to the vehicle at cost account. A correction has not been recorded yet. Equipment in vehicles is to be depreciated as follows. A$.$ Equipment must be depreciated $10\%$ fair on the reducing balance method. No equipment was bought or sold during the current year. B$.$ The household must be depreciated on the straight$-$line method over a four$-$year period. The residual value of the vehicle is estimated at $80,000$ rand. C$.$ A debtor's account of $2\mathrm{.}6$ must be written off as irrecoverable. The allowance for credit losses must be adjusted to $3\%$ outstanding debt. Included in the rent expense is an amount of $200,000$ in respect of rent for January $2020,$ which was paid and recorded in December $2019.$ The telephone account of $1\mathrm{.}2$ was received in December $2019,$ but recorded. An amount of $200,000$ rand was paid towards the long$-$term borrowing on $31$st December $2019$ and recorded correctly. Account for outstanding interest on the long$-$term borrowing, interest on the borrowing period was $5\%$ per year. The required prepared a statement of profits or loss and other comprehensive income for Keepfit services for the year ended $31$st December $2019$ in compliance with the requirement of international financial reporting standard appropriate to businesses such as Keepfit, show working to determine the value of which the following terms will be shown in the statement of financial position at $31$st December. $1.$ Trade in other receivables. $2.$ Inventory consumables material. $3.$ Trade in other payables.