The following are the assets and liabilities of Heavy Alcohol Division:

Machinery

PowerEngery Ltd purchased a specialised alcohol making machinery on credit from a German company for $$200700,$ and the machine was shipped free on board on $1$ May $2019,$ on the day, shipping cost of R$26980$ were settled immediately by PowerEnergry Ltd$.$ It was agreed between the supplier of the machine and PowerEnergy Ltd that the cost to assemble the machine will be shared $60\%$ and $40\%,$ respectively. A consultant from Germany and one permanent employee from PowerEnergy Ltd will work on assembling the machine. The following cost were incurred:

$\backslash$table$[[,$Consultant,$\backslash$table$[[$Permanent$],[$employee$]]],[$Flights and accommodation,R$45000,-],[$Daily allowance $($R$700$ per day$),?,-],[$Fees $($R$5000$ per day$),?,]]$