Calculate the missing capital withdrawal for C. Cele, given the total withdrawal and K. Kani's withdrawal.

Let's calculate the missing amounts in the provided financial statements.

5. Capital

• Withdrawal of capital during the year - C. Cele: The total withdrawal is $\text{R}40\,000$. K. Kani withdrew $\text{R}0$. $$\text{C. Cele Withdrawal} = \text{Total Withdrawal} - \text{K. Kani Withdrawal}$$ $$\text{C. Cele Withdrawal} = 40\,000 - 0 = \text{R}40\,000$$ The missing amount for C. Cele's withdrawal is $\boxed{R40,00