i do not know how to solve Q 3.3 ..step by step im so blank

The Independent Institute of Education* 2017 Q. 3.3 The following is the April 2016 budget for Border Hardware and the expected Increments for May 2016 : April ( R ) % Increment Income Sales 320 0.00 59/6 Expenditure Cost of sales 192 000 5% Salaries 51 000 390 Water and electricity 3,000 17/0 Stationery 5 600 29/0 Marketing 12 000 ` E Insurance 5 000 496 Interest expense 15 000 3%6 283 600 Net surplus / ( Loss ) 36 400 Use the information provided above , prepare an incremental budget for May 2016 . ( 10 ) Question 4 ( Marks : 10 1 Q . 4 . 1 Define an asset . (4 ) Q . 4 . 2 You are given the following transactions for DT Led in August 2016 . ( 6 ) Received R 7 000 for goods that were sold on credit ; Paid R 2 000 towards a loan of $. 30 000 ; Returned R2 000 worth of Inventory that was purchased on account to suppliers . These goods were found to be faulty . Required : Record the above transactions in the table below . ASSETS Funds Liabilities