The following trial balances were obtained from the financial records of Juicy Ltd ("Juicy") and Fruity Ltd ("Fruity") for the financial year ended 28 February 2023: Final Trial balances Ordinary Share capital (500 000 shares and 75 000 shares) Retained earnings: 1 March 2022 Ordinary dividends paid: 28 February 2023 Deferred tax Trade and other payables Property, plant, and equipment Inventory Trade and other receivables Investment in Fruity Ltd (at cost) Sales Cost of Sales Other income Other expenses Finance costs Income tax expense Juicy Ltd (R) DR 120 000 1 350 000 325 500 325 000 270 000 1 725 000 CR 1 000 000 794 100 45 220 335 000 2 156 250 356 000 462 000 25 000 84 070 4 686 570 4 686 570 DR Fruity Ltd (R) 80 000 404 240 155 000 184 000 838 400 210 500 15 000 63 560 1 950 700 CR 250 000 289 400 120 400 1 257 600 33 300 1 950 700 On 1 March 2020, Juicy acquired 40% (i.e., acquired 20 000 shares) of the ordinary share capital of Fruity for R70 000 cash and thereby obtained significant influence over Fruity on that date. On 1 March 2020, the share capital of Fruity was R50 000 and the retained earnings was R117 000. All of Fruity's assets and liabilities were considered to be fairly valued on this date. Juicy also measures investments in subsidiaries and associates at cost in its separate financial statements. On 1 December 2022, Fruity had a rights issue of 1 share for every 2 shares previously held. The rights issue price was R8 per share. The right issue was taken up in full by Juicy and thereby, from that date, Juicy exercised control over Fruity. All Fruity's assets and liabilities were considered to be fairly valued on 1 December 2022. Prior to this right issue, there were no other changes in the ordinary share capital of Fruity. Juicy elected to measure the non-controlling interest at its proportionate share of Fruity's identifiable net assets at the acquisition date. The fair value of Juicy's previously held interest in Fruity was R190 000 on 1 December 2022. During January 2023, Fruity sold inventory to Juicy at markup of 50% on cost. The total sales value of this inventory was R45 000 in Fruity's records. At the end of the current financial year, Juicy's financial records indicated that half of this inventory was still on hand and that the other half was on-sold to third parties. Included in the other income' of Juicy is the dividend income received from Fruity. The ordinary dividends were declared and paid on 28 February 2023. Other information: Fruity's sales, expenses, other income and finance costs were earned evenly throughout the financial year. All income and expenses were fully received and paid. All companies in the Juicy Ltd Group have a 28 February financial year-end. Assume that the SARS also allows the same annual allowance regarding property, plant and equipment as the entities' depreciation. Assume an Income Tax rate of 28% for all periods and that 80% of capital gains are included in taxable income in all periods at the time gains are realised. Ignore the effects of Dividends Tax and Value Added Tax (VAT). REQUIRED: 1.1 1.2 Prepare the Consolidated Statement of Profit and Loss and Other Comprehensive Income for the Juicy Group for the financial year ended 28 February 2023. Show and reference all your workings and calculations clearly. Notes to the financial statements are not required. Prepare only the NCI (non-controlling interest) column of the Consolidated Statement of Changes in Equity. Reference clearly any workings that you may use from question 1.1.