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Prepare the pro forma journal entries to account for Latte Ltd in the consolidated annual financial statements of the Coffee Ltd Group for the financial

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Prepare the pro forma journal entries to account for Latte Ltd in the consolidated annual financial statements of the Coffee Ltd Group for the financial year ended 30 June 2023.
Show all workings and reference accordingly.
Ignore tax effects of only the share buy-back.
Use only the information given in the scenario.
Round off to the nearest Rand, where necessary.
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