a) Prepare the at acquisition date pro-forma journal entries for the 2021 group financial statements. Journal narrations are not required. (7) b) Prepare a Statement of profit or loss and other comprehensive income for the year ended 31 December 2021 for the group in accordance with IFRS. Notes and comparative figures are not required. One (1) mark will be allocated for Presentation Skills. (13) c) Prepare a Statement of financial position as at 31 December 2021 for the group in accordance with IFRS