Rose Ltd is a large manufacturing company with a $31$ December year$-$end. The company consists of various divisions that each manufactures a specific product. One of the company$$s divisions specialises in the manufacturing of various types of potato chips and Rose Ltd has a very special recipe that they use in the manufacture of their potato chips. Due to this special recipe, there is a very high demand for Rose Ltd$$s potato chips.

The board of directors decided that they needed to expand their potato chip manufacturing division to keep up with the high demand for these particular products. For this expansion, the construction of a brand$-$new manufacturing plant was approved by the board of directors. At the latest board meeting, the management accountant prepared a presentation showing the costs incurred during the construction of the manufacturing plant between $1$ January $2024$ to $31$ July $2024.$

The raw material purchases are made up of R$3500000$ purchased from external suppliers and R$1500000$ of raw materials transferred from one of Rose Ltd$$s other manufacturing divisions. The R$1500000$ includes an inter$-$divisional markup of $15\%$ on the cost.

The manufacturing plant structure is estimated to have a useful life of $20$ years and no residual value. At the end of its $20-$year useful life, the structure will be dismantled and a provision for this cost must be recognised. The expected future dismantling costs after $20$ years amounts to R$1300000.$ The market$-$related interest rate applicable for similar transactions is considered to be $6\%$ per annum

The manufacturing plant, including all components thereof, and the machine, including all components thereof, was available for use and began operating on $1$ August $2024.$

Required

Prepare extracts from the statement of financial position as at $31$ December $2024$ for Rose Ltd showing all the balances relating to the manufacturing plant structure