KAS Limited is a company with a $30$ June financial year$-$end.

On $1$ January $2024,$ KAS Limited purchased $10000$ listed debentures at a price of R$135$ per debenture. The debentures are $10\%$ R$150$ debentures and are redeemable at par value on $31$ December $2028.$

Total transaction costs amounted to R$5500.$ Interest is payable annually on $31$ December. The purchase price of the debentures is equal to their fair value at the transaction date. The debentures are held within a business model with the objective of collecting contractual cash flows that are solely payments of principal and interest on the principal outstanding at specified dates.

Prepare extracts from the statement of financial position as at $30$ June $2024$ and the statement of profit or loss and comprehensive income for the year ended $30$ June $2024$ of KAS Limited