On $1$ May $2007K$ bought $60\%$ of S paying $$76,000$ cash.

The summarisedStatements of Financial Position for the two companies as at $30$ November $2007$ are:

Below are the statements of financial position of Hazelnut and Peppermint as at $30$th November, $2007$:

$\backslash$table$[[,$K$,S$