The following is the extract from trial balance of Green Limited, subsidiary of Yellow Limited for the year ended 31 December 2021. Inventory on hand: 31/12/2020 Sales Purchases Depreciation Rent income Dividend paid Other expenses Income tax expense 2.1 Dr/(Cr) Additional information. Yellow Limited acquired its interest in Green limited on the 1st May 2021. The average monthly sales of Green Limited accrued evenly throughout the year. Included in the R25 000 of depreciation, R15 000 relates to the new equipment acquired after acquisition of Green Limited. Green Limited has inventory on hand of R150 000 on the 31st December 2021. Rent income was accrued to Green Limited from the 1st July 2021 Other expenses have accrued uniformly during the year. There are no other income and expenses other than those evident on the above extract. 50 000 (1 025 000) 350 000 25 000 (40 000) 11 000 300 000 145 000 Required Show allocation of statement of profit or loss items of Green Limited for Pre- acquisition and Post-acquisition period.