You are presented with the following condensed financial statements as at $31$ December $202$

Statement of Financial Position on $31$ December $2021$

$\backslash$table$[[$Assets$,\backslash$table$[[$Clouds$],[$Ltd$],[$R$]],\backslash$table$[[$Rain$],[$Ltd$],[$R$]]],[$Property$,$ plant, and equipment,$432200,342200],[\backslash$table$[[$Investment in Rain Ltd$],[$Inventory$]],400000,-],[\backslash$table$[[$Inventory$],[$Trade receivables$]],211300,125200],[$Irade receivables,$133600,55400],[,1177100,522800]]$

Equity and Liabilities

Share capital $(200000/100000$ shares$)$

Retained earnings

$\backslash$table$[[200000,100000],[878900,399300],[98200,23500],[1177100,522800$