Use the information provided below to prepare the following:

$2\mathrm{.}1$ Pro Forma Statement of Comprehensive Income for the year ended $31$ December $2024$ using the percentage$-$of$-$sales method.

$(6$ marks$)$

$2\mathrm{.}2$ Pro Forma Statement of Financial Position as at $31$ December $2024.$

$(14$ marks$)$ INFORMATION

The following information was provided by Sharpe Ltd to assist with the preparation of the pro forma financial statements for the financial year ended $31$ December $2024$:

$\backslash$table$[[$SHARPE LTD$,],[$STATEMENT OF COMPREHENSIVE INCOME FOR THE YEAR ENDED $31$ DECEMBER $2023,],[,$R$],[$Sales$,6400000],[$Cost of sales,$(4400000)$