date Salt Ltd had share capital of P$8,000,000$ and retained earnings of P$32,550,000.$

The summarised statements of financial position of Sugar $($Pty$)$ Ltd and Salt Ltd as at $31$ October $2023$ are set out below.

Statements of financial position as at $31$ October $2023$

$\backslash$table$[[$Property$,$ plant and equipment,$78,301,45,523],[$Investment in Salt Ltd$,39,500,],[$Current assets,$34,753,12,614],[$Inventory$,15,063,8,520],[$Accounts receivable,$9,000,3,400],[$Cash at bank and in hand,$10,690,694],[$Total assets,$152,{554}_{?},58,{137}_{?}$