You are the financial director of Dawn Ltd $("$Dawn$"),$ the parent company of the Dawn group. All companies within the group's reporting date is $31$ December.

Extract of the trial balances as at $31$ December $2023$ of the group's companies listed below:

$\backslash$table$[[,\frac{\text{D}\text{a}\text{w}\text{n}Ltd}{N\text{\$}},\frac{\text{H}\text{o}\text{r}\text{i}\text{z}\text{o}\text{n}Ltd}{N\text{\$}}$