Question 1 The following summarised balances relates to the Shacman Group of Companies as at 2021 March 31. Shacman Ltd Isuzu Ltd Mack Ltd Non-Current Assets Property, Plant, Equipment Investment in Isuzu Ltd Investment in Mack Ltd $000 $000 $000 24 000 000 2 260 000 1 200 000 2 600 000 4 400 000 Current Assets Inventory 1 200 000 400 000 600 000 Accounts Receivables 1 180 000 300 000 300 000 Bank Balance 500 000 20 000 140 000 Total Assets 2 880 000 33 880 000 720 000 2.980 000 1040 000 2.240 000 Equity Ordinary Shares ($) Profit and Loss 26 400 000 3.840 000 30 240 000 1 700 000 720 000 2 420 000 1 200 000 240 000 1 440 000 Current Liabilities Trade Payables 2 640 000 500 000 700 000 Other Accrued Liabilities 1000 000 60 000 100 000 3 640 000 560 000 800 000 Total Equity and Liabilities 33 880 000 2.980 000 2 240 000