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The following information was provided by Alpha Ltd, Beta Ltd and Canon Ltd for the nancial year ended 31 December 2021: Alpha Ltd Beta Ltd

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The following information was provided by Alpha Ltd, Beta Ltd and Canon Ltd for the nancial year ended 31 December 2021: Alpha Ltd Beta Ltd Canon Ltd Statement of Comprehensive Income 360 000 Operating profit 360 000 360 000 Statement of Financial Position _ Non-current assets 1 800 000 1 800 000 1 800 000 Current assets 2 400 000 2 000 000 1 500 000 Current liabilities 900 000 1 100 000 1 350 000

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