Relating to Question 2(1) - Events after the reporting date The final dividend of $69 000 for the 490 000 shares was declared by Cele Ltd on 27 December 2021 from retained earnings and was paid subsequently on 18 January 2022. The constitution of the Braddock Ltd allows directors to declare final dividend at any time and this is not subject to any further approval, authorisation, or discretion. On 5 January 2022, it was discovered that creditors' invoices dated 30 December 2021 related to services rendered by suppliers of Braddock Ltd, to be classified as administrative and other expenses, during the financial year amounted to $33 000 have been omitted. Further accounting review on 6 January 2022 showed that Braddock Ltd's sales invoices amounted to $56 000 have been omitted for the year ended 31 December 2021. The corresponding cost of sales of $39 000 was also omitted in the financial statements. Note: Cele Ltd uses the perpetual inventory system. Relating to