Fire damage to stock

Please help,

Here is the information. On 20 May 2021, a fire broke out in one of the storerooms and destroyed
trading stock with a cost price of R36 800. After an investigation, the insurance
company found that an electric heater caused the fire. The storeroom
manager was the last person leaving the storeroom and admitted that he forgot
to turn off the electric heater. The insurance company agreed to pay 60% of
the stock losses instead of 90% due to the storeroom manager’s negligence.
The insurance company will only pay the insurance amount in August 2021.

Here is the question.
Show all calculations that you will complete when youexplain the transaction

• Show the effect of the transaction on the General ledger accounts of the business by using T-accounts. (7)

• The effect of the transaction on the Statement of Comprehensive
Income (Show the section the transaction will form part off and HOW
the transaction will be entered)

Thank you so much.