Question $3(25$ marks$)$

The financial statements of Ocean Limited $("$Ocean$")$ and Lake Limited $("$Lake$")$ for the year ended $31$ December $2023$ are as follows:

Statements of Financial Position as at $31$ December $2023$

$\backslash$table$[[$ASSETS$,$Ocean,Lake$],[$$${?}^{\text{'}}000,$$${?}^{\text{'}}000$