EXAM CODE $01$

B$.$ The statements of profit or loss and other comprehensive income for two entities for the year ended $31$ December $2020$ are presented above:

$\backslash$table$[[$statement of$,$Conn,$\backslash$table$[[$ber $2020],[$Saviour$],[$GHe$\text{'}000]]],[$GH ${}^{\text{'}}000$