The opening retained earnings in the consolidated statement of changes in equity of the DASH Ltd Group for the year ended 30 June 2023 amounts to: a. R5 098700 b. R5 535500 c. R5725500 d. R5 564500 DASH Ltd manufactures electronic equipment. The board of directors decided to acquire control in XPY Ltd, a retailer in equipment for cryptocurrency miners. The following represents the trial balances of DASH Ltd and XPY Ltd as of 30 June 2023: This assessment contains 15 questions. Use the scenario loaded under additional resources to answer the following question. With reference to Part A, answer the following question relating to the consolidated financial statements of the DASH Ltd Group for the year ended 30 June 2023. Select only one option per question. Trade and other receivables in the consolidated statement of financial position of the DASH Ltd Group as at 30 June 2023 amounts to: a. R1380000 b. R1 320000 c. R1 370000 d. R1 430000 Cost of sales in the consolidated statement of profit or loss and other comprehensive income of the DASH Ltd Group for the year ended 30 June 2023 amounts to: a. R4 020000 b. R4 700000 c. R6 020000 d. R4 010000 This assessment contains 15 questions. Use the scenario loaded under additional resources to answer the following question. With reference to Part A, answer the following question relating to the consolidated financial statements of the DASH Ltd Group for the year ended 30 June 2023. Select only one option per question. Total comprehensive income attributable to non-controlling interests in the consolidated profit or loss statement and other comprehensive income of the DASH Ltd Group for the year ended 30 June 2023 amounts to: a. R889 290 b. R885 240 C. R879840 d. R878 400 Additional information 1. On 1 November 2020, DASH Ltd acquired 60% of the ordinary shares and 30% of the cumulative preference shares XPY Ltd. On this date, the equity of XPY Ltd consisted of the following amounts: The carrying amounts of the assets and liabilities of XPY Ltd were equal to the fair values at acquisition. Furthermore, the share capital of both companies remained unchanged since acquisition. Assume that each ordinary share carries one vote, and that voting rights alone determine control. It is the group's policy to disclose goodwill at cost less impairment in the consolidated financial statements. Goodwill was not impaired in the current year. 2. Since acquisition, DASH Ltd sold electronic chips to XPY Ltd at a markup of 20% on cost. During the current year R1 000000 worth of inventory was sold to XPY Ltd. The accountant of XPY Ltd noticed that inventory amounting to R60 000 was in transit on 30 June 2023. Although the transaction was recorded by DASH Ltd, it was not recorded in the books of XPY Ltd. On 30 June 2022, inventory on hand initially purchased from DASH Ltd amounted to R300 000, and on 30 June 2023, this figure was R600 000. 3. On 1 April 2022, DASH Ltd purchased machinery from XPY Ltd at a profit of R90000. It is the group's policy to provide for depreciation at 20% per annum on the reducing balance method. 4. Interest on the intragroup loan amounted to R80000 for the current year, of which R10 000 remained outstanding at year-end. The capital amount of R800 000 is payable on 31 December 2023. 5. No dividends were in arrears since acquisition. On 30 June 2023, dividends for the current year were declared and paid. 6. You may assume that the profit for the current year in XPY Ltd amounts to R2 196000