$14$:$46$

$5$G

$20$

PROJ$\_$Jan$24\_$PGDBM$\_$ACF$102...$

Done

$\backslash$table$[[$STATEMENT OF FINANCIAL POSITION AS AT $31$ DECEMBER $2022],[,$R$],[$Assets$,],[$Non$-$current assets,$1400000],[$Inventories$,650000],[$Accounts receivable,$450000],[$Cash$,300000],[,2800000],[$Equity and liabilities,$],[$Ordinary share capital $(500000$ shares$),1200000],[$Retained earnings,$300000],[$Long$-$term loan,$600000],[$Accounts payable,$500000],[$Dividends payable,$200000],[,2800000]]$

Additional information

All purchases and sales of inventory are on credit.

Inventories amounted to R$550000$ on $31$ December $2021.$

Interim dividends paid on $10$ July $2022$ amounted to R$108000.$

QUESTION $3$

$(20$ Marks$)$