Define the term break-even.

To verify if the business is experiencing a loss, we need to compare the total income with the total expenditure.
From the previous calculations:
Total Income (A) = R417 420
Total Expenditure = R284 117 (given in the table)

Calculate the profit or loss:

$$\text{Profit/Loss} = \text{Total Income} - \text{Total Expenditure}$$ $$\text{Profit/Loss} = \text{R}417\,420 - \text{R}284\,117$$ $$\text{Profit/Loss} = \text{R}133\,303$$

Since the result is a positive value, the business made a profit of R133 303.

The financial consultant's statement that the business is experiencing a loss is incorrect. The business made a profit of $\boxed{\text{R}133\,303}$.

First, calculate the total profit, which we found in Step 1.
Total Profit = R133 303

Next, share the profit between David and Andiswa in the ratio 2:3.
The total number of ratio parts is $2 + 3 = 5$.

Calculate David's share:

$$\text{David's Share} = \frac{2}{5} \times \text{R}133\,303$$ $$\text{David's Share} = \text{R}53\,321.20$$

Calculate Andiswa's share:

$$\text{Andiswa's Share} = \frac{3}{5} \times \text{R}133\,303$$ $$\text{Andiswa's Share} = \text{R}79\,981.80$$

David received $\boxed{\text{R}53\,321.20}$ and Andiswa received $\boxed{\text{R}79\,981.80}$.