Question $3$

a$.)$ Below is the extract divisional performance report of Zebra Holding Limited

$\backslash$table$[[\backslash$table$[[$Zebra Holdings Limited$],[$Divisional Income Statements$],[$For the Year Ended December $31,2023]]],[,\backslash$table$[[$Tractor$],[$Division$]],\backslash$table$[[$Leasing$],[$Division$]],\backslash$table$[[$Service$],[$Division$]]],[,$A$,$A$,$A$],[$Income$,526,000,550,000,770,000],[$Operating expenses,$316,000,330,000,562,{500}_{?}$