You were recently appointed as the group financial accountant of the Strawberry Ltd group of companies. The accountants of the various companies in the group finalised the trial balances of the individual companies and handed them to you for preparation of the consolidated financial statements for publication. The financial year-end of the group is 31 March 2021. The summarised trial balances are as follows: CREDITS Strawberry Ltd N$'000 Grape Ltd Peach Ltd Mango Ltd N$'000 N$'000 N$'000 Ordinary R1 shares 2 850 500 1 200 Retained earnings - 1 April 2020 Sales 710 840 150 1 000 250 1 510 2 640 2 250 1 450 Investment income 760 Creditors 678 1 200 1 583 250 Deferred taxation 564 95 75 30 7 072 5275 5 258 2 980 DEBITS Land and buildings - at carrying amount 1 932 1 475 1 025 602 Machinery and equipment - at carrying 1 645 800 1 050 980 amount Investment in Peach Ltd - cost 1 200 Investment in Grape Ltd - cost 400 Investment in Mango Ltd - cost 950 Cost of sales 570 1 400 1 117 580 Operating expenses 410 160 400 20 Finance costs 57 80 8 Income tax expense 128 300 165 238 Ordinary dividends declared 125 200 20 Inventories 200 775 475 400 Debtors 245 68 60 85 Bank 160 17 88 55 7 072 5275 5 258 2 980