SA Attorneys received a mandate from D Langa (client) to act on her behalf and collect maintenance money from her ex-husband, H Mpuma.SA Attorneys instructed Africa Attorneys to act on their behalf in the matter in respect of D Langa, a client.Account statement  AFRICA ATTORNEYS SA ATTORNEYS                                                                                      PO Box 990PO Box 678                                                                                             MAFIKENGPRETORIA                                                                                              31 August 2021 Collection – D Langa v H Mpuma (One-time collection)Fees for receiving instructionFees for preparing summonsSheriff feesTracing feesDrawing up of acknowledgment of debtR  1 6502 1202551 2201 270R21 900    SubtotalCollection commissionYour share of fees (allowance)Electronic fund transfer to yourself6 5151 000 ? ? ?? What is the amount that should be recorded as the instructing attorney's share of fees in the above account statement? Your answer must comply with the requirements of the Legal Practice Act 28 of 2014 and the Rules of the Attorneys Profession. Select one:a.R5 040b.R1 680c.R2 013d.R6 040

The following account statement was issued by SA Attorneys on 31 January 2022: SA Attorneys Cape Attorneys P.O. Box 123P.O. Box 567 PretoriaJohannesburg 00012000 31 January 2022 RRA South vs S Africa  Collection (30/01/2020) 9 000Fees for receiving instruction500 Fees for preparing of summons (31/01/2020)100 Sheriff costs (26/01/2020)200 Collection fee (31/01/2020)900 Your 1/3 allowance 500Payment herewith7 800  9 5009 500   Which of the following options will correctly reflect the client’s account in the clients ledger of the instructed attorney’s accounting records after the transfer of trust monies to/from the business bank account? Select one:a.DrSA Attorneys (B)Cr202031/01 Fees FJ1R500202031/01 SA Attorneys (Trust creditor) TFJ1R500b.DrCape Attorneys (B)Cr201926/0131/01 Business bankFees BCPJFJ1R2001 500201931/01 FeesCape Attorneys (Trust creditor) FJ1TFJ1R5001 200   1 700   1 700c.DrCape Attorneys (B)Cr201926/0131/01 Sheriff costsFees BCPJFJ1R2001 500201931/01 FeesCape Attorneys (Trust creditor) FJ1TFJ1R1 000700   1 700   1 700d.DrSA Attorneys (B)Cr201931/01 Fees FJ1R1 500201931/01 FeesSA Attorneys (Trust creditor) FJ1TFJ1R5001 000   1 500

The following balances were obtained from the accounting records of SA Attorneys on 1 February 2022: ClientTrust creditorsaccountRClients account RA South2 000 Cr4 000 DrS Africa7 000 Cr3 000 Dr 9 000 Cr7 000 Dr The following transactions took place and were accounted for on 28 February 2022:  Client Trust receipts bankRFees charged at the end of the dayRA South5 0003 800S Africa04 600 5 0008 400 A pro-forma invoice was issued on 15 February 2022 to A South for R5 000. A South immediately paid the amount into the account of SA Attorneys.What will be the amount that must be transferred to the business bank account from the trust bank account from S Africa after all obligations to S Africa were met in full on 28 February 2022?Select one:a.R7 000b.R0 because an amount of R2 400 should be transferred to the clients account of S Africac.R3 000d.R3 800

Mr Africa from South Attorneys received a mandate from Mrs C West (client) to act on her behalf to collect child maintenance money from her ex-husband Mr E West in Johannesburg. South Attorneys only has an office in Durban and therefore instructed JHB Attorneys in Johannesburg to act on their behalf. In the above scenario JHB Attorneys is the instructing attorney.Select one:True False

The following transaction relates to the accounting records of SA Attorneys for March 2022. The legal practice is registered as a VAT vendor. On 24 March 2022, SA Attorneys paid the Sheriff with a business cheque of R115, for the delivery of a summons to A South. The entry on 24 March 2022 in a book of first entry will be:Select one:a.Sheriffs’ journalDateDetailsDrRCrR24Client – A SouthVAT inputSheriff10015  115 Dr – Clients control account115 b.Sheriffs’ journalDateDetailsDrRCrR24Client – A SouthSheriff115  115 Dr – Clients control account115 c.Business cash payments journal of SA AttorneysDateDetailsFol.SundriesRVATRBankR24Sheriff’s fee (client) 10015115d.Business cash payments journal of SA AttorneysDateDetailsFol.SundriesRVATRBankR24Sheriff’s fee (client) 11

South Attorneys instructed SA Attorneys to collect outstanding rental income on behalf of a client, Mrs S Africa.Which one of the following statements regarding the above is correct?Select one:a.Mrs Africa is a client of South Attorneys and South Attorneys is a client of SA Attorneys after the instruction.b.Mrs S Africa is a client of SA Attorneys after the instruction to collect the rental income.c.Mrs S Africa is a client of both South Attorneys and SA Attorneys after the instruction to collect the rental income.d.SA Attorneys is a client of South Attorneys and Mrs S Africa is a client of SA Attorneys after the instruction to collect the rental income.