The following are the abridged financial statements of Boston Ltd ("Boston") and its subsidiary Denim Ltd ("Denim"), that both sells consumer goods, at 31 December 2022: EXTRACT FROM THE STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 31 DECEMBER 2022 further investigation, it was noted that another NS 3000 credit wasn't accounted for correctly to the bank account of Boston. Required a) Prepare all the at acquisition date pro-forma journal entries for the 2022 group financial statements. Journal narrations are not required. (8) b) Prepare a Statement of profit or loss and other comprehensive income for the year ended 31 December 2022 for the group in accordance with IFRS. The calculations for revenue and cost of sales needs to be clearly shown. Notes and comparative figures are not required. (16) c) Prepare a Statement of financial position as at 31 December 2022 for the group in accordance with IFRS. Notes and comparative figures are not required. One (1) mark will be allocated for Presentation Skills. (18)