In accordance with $14S12$ income tax.

a$.$ Prepare all the joumal entries relating to the manufacturing of Manitoba $($Pty$)$ Lid for the year ended $31$ December $2022.$

$(14)$

NB: $($Show calculations$).$

b$.$ Prepare the Statement of Profit or Loss and Other Comprehensive Income of Manitoba $($Pty$)$ Lid for the year ended $31$ December $2022$

c$.$ Prepare the tax expense note to be included in the annual financial statement of Manotoba $($Pty$)$ Ltd for the year ended $31$ December $2022,$ in accordance with, International Financial Reporting Standards and Companies Act of $2008.$

$(8)$