The following extracts were obtained from the trial balances of Coffee Ltd ("Coffee") and Latte Ltd ("Latte") for the financial year ended 30 June 2023: Coffee Ltd (R) DR CR Latte Ltd (R) DR CR Ordinary Share capital: R1 each Retained earnings: 01-Jul-22 Investments in Latte Ltd (at cost) 500 000 379 000 100 000 602 150 270 000 Revenue 3 200 000 3 600 000 Other income 700 000 550 000 Other expenses 855 000 725 000 Income tax expense 820 800 924 750