(b) Rose White Co. Bought goods from Ross Blue Co of Denmark on 31st May 2022. The invoice value is DM 840,000 and was due for settlement in equal installments on 30th June and 31st October 2022. The year end for Tumennex is 30th September. The exchange rate moved as follows. 31st May 2022 30th June 30th September Required Dm= Ksh. 124 128 132 Show the journal entries to record above transactions in the book of Rose white Co. Ltd (4 marks) c) State the content of employment statements (3 marks) The following information is provided for the year ending 30th September 2022 SH.'000' Sales (Net of VAT) 104,000 Cost of sales 36,000 Overhead costs 16,000 Investment income 4,000 Share of profit in associated company 6,000 Extra-ordinary items; - close of branch loss - exchange loss Salaries, wages and pension Interest on loan Depreciation Corporation tax Dividends Retained earnings 2,000 3,000 15,000 6,000 7,000 8,000 5,000 ? REQUIRED VALUE ADDED STATEMENT (show % column) using: marks) (7