Calculate the adjusted net profit for the year ended 30 June 2016, including adjustments to cost of sales.

To solve this problem, we need to calculate the adjusted net profit for the year ended 30 June 2016, taking into account all the provided adjustments.

Step 1: Calculate Adjusted Cost of Sales
The trial balance shows "Trading stock" as an asset (opening stock) and "Cost of sales" which represents purchases. The physical stock take gives the closing stock.

$$\text{Opening Stock} = \text{R}54\,890$$ $$\text{Purchases (from TB Cost of Sales)} = \text{R}566\,750$$ $$\text{Closing Stock} = \text{R}53\,200$$ $$$$