You are the Accountant of Ryder Ltd Group (Ryder), a company which has diversified and has several subsidiaries and associates. The Group's year end is 30 June. The following information relates to the Group: ASSETS 2021 2020 N$ N$ Non-current assets Property Plant and equipment 44405 57500 Goodwill 1030 1370 Investments in associates 6000 2100 51435 60970 Current Assets Receivables Inventories Bank Total Assets 4830 4650 5200 6800 18860 1835 28890 13285 80325 74255 EQUITY AND LIABILITIES Equity attributable to owners of the parent: Share capital 36000 25500 Retained earnings 21275 14760 57275 14760 Non-controlling interest 11355 25210 Extract from the Total Equity 68630 65470 statement of Profit or Loss Non-current Liabilities and Other Interest bearing borrowings 4005 1500 Comprehensive Income for the Deferred tax 3910 4630 year ended 30 Total Non-current Liabilities 7915 6130 June 2021 Current Liabilities Trade and other payables and accumulated interest 2750 1500 Short term portion of interest-bearing borrowings 600 505 Namibia Inland Revenue Services 430 650 Total current liabilities 3780 2655 Total liabilities 11695 8785 Total equity and liabilities 80325 74255 Revenue Cost of sales Gross profit Net operating costs Finance costs paid Income from associates 31200 -11840 19360 -7320 -240