The following represents the trial balances of Orchid Ltd and its subsidiary, Rose Ltd, for the financial year ended 30 June 2023 : Additional information: - Orchid Ltd purchased an 80% interest in Rose Ltd on 1 July 2021 when the retained earnings of Rose Ltd amounted to R400 000. On 1 July 2021, the assets and liabilities of Rose Ltd were fairly valued except for: - Rose Ltd sold the land during the 2023 financial year. - Rose Ltd depreciates plant at 20% per annum on the straight-line basis. The remaining useful life of the plant at the acquisition date of Rose Ltd was four years. - Orchid Ltd started purchasing inventory from Rose 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 Orchid Ltd.'s inventory at 30 June 2023 is inventory of R40 000 purchased from Rose Ltd. The total sales from Rose Ltd to Orchid Ltd during the current financial year amounted to R200 000. - The total amount of interest received by Rose Ltd is in respect of the intragroup loan. - Orchid Ltd accounts for investments in subsidiaries at cost in its separate financial statements. - Orchid Ltd elected to measure the non-controlling interests in the acquiree at their 1 Prepare all the pro forma journal entries required to prepare the consolidated financial statements of the Orchid Ltd Group for the financial year ending 30 June 2023. Please add journal narrations