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SOLUTION
Expense amount Income amount
Investment fair value
2,300 Revenue 182,500
Decrease
Investment
Cost of sales 128,500 800
income
Admin expense(25000-1850 dividend) 23,150
Distribution cost 8,500
Loan note interest 2,400
Bank interest 300
Provision for tax 5,600
Defered tax liability 3,750
Net profit after tax 8,800
183,300 183,300
Dividend 1,850 8,800
Net profit for appropriation 6,950
8,800 8,800