The following are trial balances of Baby Ltd and Nappy Ltd for the financial year ended 31 December 2022: Baby Ltd acquired 60% of the ownership (60 000 shares) of Nappy Ltd on 1 January 2021 for R1 268200 and as a result, obtained control over Nappy Ltd from the acquisition date. On the date of acquisition, Nappy Ltd's share capital was 100000 and the retained earnings was 16000. All of Nappy Ltd's assets and liabilities were considered to be fairly valued on 1 January 2021. On 31 December 2022, Baby Ltd sold 6% of the total number Nappy Ltd shares in issue for 12500. There were no changes to Nappy Ltd's issued share capital since the acquisition of Nappy Ltd as a subsidiary. Other additional information: - The functional currency of Nappy Ltd is the Euro () whereas the functional and presentation currency of Baby Ltd is the South African Rand (R). - Baby Ltd recognised the investment in Nappy Ltd at cost under IAS27.10(a), in its separate financial statements. - Baby Ltd elected to measure the non-controlling interest at its proportionate share of the fair value of Nappy Ltd's identifiable net assets. - Ignore Value Added Tax (VAT) and Dividends Tax. - The applicable exchanges rates are as follows: REQUIRED: Baby Ltd needs your help to prepare the Consolidated Statement of Profit or loss and Other Comprehensive Income for the Baby Ltd Group for the financial year ended 31 December 2022