REQUIRED Prepare the Pro Forma Statement of Financial Position as at 31 December 2023 from the Statement of Financial Position and additional information provided below: INFORMATION The financial position of Gatti Limited as at 31 December 2022 is reflected the following statement: Statement of Financial Position as at 31 December 2022 R ASSETS Non-current assets 1 400 000 Property, plant and equipment 1 200 000 Fixed deposits 200 000 Current assets 5 800 000 Inventories 3 400 000 Accounts receivable 2 000 000 Cash and cash equivalents 400 000 Total assets 7 200 000 EQUITY AND LIABILITIES Equity 4 680 000 Ordinary share capital 3 600 000 Retained earnings 1 080 000 Non-current liabilities 720 000 Long-term loan 720 000