PART B [22 marks 40 Minutes] Lomba (PTY) Limited deals in kids beds. Lomba's Operations manager, Mr Kali Outa, has asked the CEO to provide inventory values to compile interim financial statements for 2023 . Kali usually relies on the assistant accountant to supply management with financial information. You have been appointed as a replacement assistant accountant. The substantive assistant accountant, currently on leave, shows you a record of transactions for June 2023 as follows. You establish that the company uses a period inventory system. Performance bonuses of key managers of Lomba (PTY) Limited are based on profit after tax. Lomba has 31 December financial year-end