The trial balance and additional information given below were extracted from the accounting records of XML Limited on 28 February 2018, the end of the financial year. XML LIMITED PRE-ADJUSTMENT TRIAL BALANCE AS AT 28 FEBRUARY 2018 Debit (R) Credit (R) Capital 884 150 Drawings 263 000 Land and buildings 664 000 Equipment at cost 136 250 Accumulated depreciation on equipment 61 250 Fixed deposit: Desi Bank (12% p.a.) 30 000 Trading inventory 162 500 Debtors control 47 250 Bank 290 000 Cash float 750 Creditors control 45 000 Loan: Desi Bank (18% p.a.) 87 500 Sales 1 762 400 Cost of sales 895 500 Sales returns 28 750 Salaries and wages 180 000 Rent income 32 500 Commission income 1 200 Stationery 7 250 Advertising 49 250 Telephone 17 250 Electricity and water 23 650 Bank charges 2 750 Insurance 14 850 Interest on loan 17 500 Sundry expenses 43 500 2 874 000 2 874 000 Additional information: 1. The following inventories were on hand according to an inventory count on 28 February 2018: Trading inventory R162 500 Stationery R250 2. The account of debtor, J. Robben, who owed Masengwa Traders an amount of R1 300 must be written off. 3. Rent has been received up to 31 March 2018. The water and electricity account for February 2018, R1 700, will only be paid on 2 March 2018. 5. Bank charges from the February 2018 bank statement have not yet been recorded, R750. 6. The insurance total includes an insurance premium of R2 400 that was paid for the period 01 June 2017 to 31 May 2018. 7. R2 500 of the interest on loan has been paid in advance. 8. Provide for outstanding interest on the fixed deposit. The fixed deposit account was opened on 01 March 2017 and it matures on 31 August 2018. 9. Provide for depreciation on equipment at 20% per year using the diminishing balance method. 10. The advertising account was debited in error for a payment made for telephone, R1 600. Correct the error. Required: Use the trial balance and additional information to prepare the Statement of Comprehensive Income of XML Limited for the year ended 28 February 2018