Extracts of the Statement of Comprehensive Income and Statement of Financial Position for the year ended $31$ December $2024$ are given for the two companies viz. ABC Limited and XYZ Limited.

Extract of Statement of Comprehensive Income for the year ended $31$ December $2024$:

$\backslash$table$[[,$ABC LIMITED,XYZ LIMITED$],[,$R$,$R$],[$Sales$,3400000,1000000],[$Cost of Sales,$2300000,432000],[$Depreciation$,140000,20000],[$Other operating expenses,$130000,25000],[$Interest on loan,$90000,30000],[$Income tax,$222000,148000]]$

Note: All the income and expenses of both companies are included in the figures above.

Extracts of Statement of Financial Position as at $31$ December $2024$:

$\backslash$table$[[,$ABC LIMITED,XYZ LIMITED$],[,$R$,$R$],[$Non$-$current assets,$980000,620000],[$Current assets,$857500,205000],[$Share capital,$1000000,500000],[$Retained earnings,$120000,40000],[$Non$-$current liabilities $(15\%),510000,230000],[$Current liabilities,$207500,55000]]$

Extracts of Statement Changes in Equity for the Year ended $31$ December $2024$:

$\backslash$table$[[,$ABC LIMITED,XYZ LIMITED$],[,R,R$