BACKGROUND

Lallana is a company operating in the manufacturing and maintenance industry. Lallana is listed on the Johannesburg Stock Exchange and has a $31$ December financial year end. You are currently reviewing the financial statements of Lallana. Your assistant has presented the following schedule of information relating to the year ended $31$ December $2017$ :

$\backslash$table$[[$ITEM$,$AMOUNT$],[\backslash$table$[[$Lallana$\text{'}$s accounting profit for the year ended $31$ December $2017],[$after correctly accounted for all items:$]],$R $5750000],[\backslash$table$[[$Dividends received:$],[$Dividends received are exempt from normal tax in terms of $s$