Assume you are the Group Accountant for an Australian based Reef Mining Ltd ("Reef Ltd"), a small start-up lithium miner with high ambitions for growth. You have been tasked with preparing a draft of the financial statements to be included in the annual report of the company for the financial year ending 30 June 2023. Today's date is 20 July 2023. Your accounting team has posted the journals for various routine transactions throughout the year and they have now prepared a draft trial balance for the year. However, there are several complex transactions which the accounting team do not know how to record. As such, none of the journal entries for these transactions or events have been posted. Your CFO has asked you to analyse these transactions, provide the journals to the accounting team and then prepare a draft a set of financial statements to provide to the senior management team for review