QUESTION ONE

The following are the financial statements of HMK Limited as at $31$ December:

$\backslash$table$[[$Equity and Liabilities:,$2023,2022],[$Equity:$,$Sh$."000",$Sh$."000"],[$Ordinary share capital,$900,000,600,000],[$Share premium,$210,000,90,000],[$Revenue reserves,$246\mathrm{.}000,84\mathrm{.}000],[$Total equity and reserves,$1,356,000,774,000],[$Non$-$current liabilities:$],[$Debentures$,180,000,300,000],[$Bank loan,$=,{120\mathrm{.}000}_{?}$