please help with question 3.1 and 3.2

Here are the financial statements of Premier Suites Ltd on 31 December 2020 Premier Suites Ltd Abridged Statement of profit or loss\& other Comprehensive Income for the year ended 31 December 2020 Premier Suites Ltd Statement of Finanrial nocition ac at 21 Deremher 303 Premier Suites Ltd Premier Suites Ltd Statement of changes in eauitv for the vear ended 31 December 2020 Additional information: 1. Favorable market conditions enabled the company to place 200000 ordinary shares privately with institutional investors at 55c per share and also to issue 600006% preference shares to the public at $1 per share. - The issue of new shares was to redeem the mortgage debentures - The company paid share issue expenses of N\$1000 and this amount was written off at 31 December 2020. 2. The company had sold a small plot in December 2020 . The cost of the land disposed of was N\$4 000 (No other fixed assets were sold or scrapped during the year) 3. Included in the profit before taxation is interest paid of N\$5 400 , and interest received of N\$ 1300. 4. Dividends declared consists of: - Ordinary dividends N $10000 - Preference dividends N\$6000 20