(a) Interest on the long-term loan, at a rate of 10% per annum, is payable every three months. On 28 February 20.21 an amount of R25 000 is repayable on the loan. (b) The inventory count revealed that 28 sheets of wood valued at R4 500 each were on hand on 28 February 20.20. (c) During the year a debtor owing the business R7 500 was declared insolvent and his account was not written off immediately. Later during the current financial year R3 000 was received from the administrator of the debtor's insolvent estate. It was decided to write off the balance of this debt as irrecoverable. These transactions must still be recorded in the accounting records of Wooden House Traders. (d) It was decided that an allowance for credit losses to the amount of R 350 needs to be created (e) Provision for depreciation must still be provided for on vehicles at 20% per annum on the diminishing balance method and on furniture and fittings at 10% per annum on the diminishing balance method. No assets were acquired or disposed of during the year. (f) On 1 October 20.19 the owner deposited R50 000 cash into the bank account of the business. The bookkeeper was not sure of the accounts that will be affected by the transaction and he only recorded it in the bank account. (g) Money was deposited in a fixed deposit account at Splinter Bank on 31 December 20.18 for only one year. On 31 December 20.19 when the investment matured only R40 000 was invested again for another year. The bookkeeper only made entries in the books of Wooden House Traders for the R40 000 that has been received and invested again. No other entries were made for the other R20 000 that was received but has not been invested again. Interest at a rate of 8% per annum must still be provided for on the fixed deposit. The amount for non-current liabilities in the statement of financial position of Wooden House Traders as at 28 February 20.20 will be: Select one: OA. R247 500 B. R250 000 OC. R245 000 D. R225 000 OE. R200 000​