2 (52 marks) You are presented with the following condensed financial statements as at 31 December 2022: Statement of Financial Position on 31 December 2022 Clouds Rain Ltd Ltd R R Assets Property, plant, and equipment 432 200 342 200 Investment in Rain Ltd 400 000 - Inventory 211 300 125 200 Trade receivables 133 600 55 400 1 177 100 522 800 Equity and Liabilities Ordinary share capital (200 000 / 100 000 shares) 200 000 100 000 Retained earnings 878 900 399 300 Trade payables 98 200 23 500 1 177 100 522 800 Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2022 Clouds Rain Ltd Ltd R R Revenue