The following represents the trial balances of Flower Ltd and its subsidiary, Tulip Ltd, for the financial Additional information: - Flower Ltd purchased an 80% interest in Tulip Ltd on 1 July 2021 when the retained earnings of Tulip Ltd amounted to R400 000. On 1 July 2021, the assets and liabilities of Tulip Ltd were fairly valued except for: Land Plant - Tulip Ltd sold the land during the 2023 financial year. - Tulip Ltd depreciates plant at 20% per annum on the straight-line basis. The remaining useful life of the plant at the acquisition date of Tulip Ltd was four years. - Flower Ltd started purchasing inventory from Tulip Ltd during the 2023 financial year. The inventory is purchased at a profit markup of 20% on the cost price of the items. Included in Flower Ltd.'s inventory at 30 June 2023 is inventory of R40 000 purchased from Tulip Ltd. The total sales from Tulip Ltd to Flower Ltd during the current financial year amounted to R200 000. - The total amount of interest received by Tulip Ltd is in respect of the intragroup loan. - Flower Ltd accounts for investments in subsidiaries at cost in its separate financial statements. - Flower Ltd elected to measure the non-controlling interests in the acquiree at their proportionate share of the acquiree's identifiable net assets at the acquisition date. - Assume a company tax rate of 28% and a Capital Gains Tax inclusion rate of 80%. Ignore Value Added Tax (VAT) and Dividend Tax. Prepare the Consolidated Statement of Changes in Equity of the Flower Ltd Group for the financial year ending 30 June 2023