$\backslash$table$[[$Elsies Limited$],[$Statement of Financial Position as at $31$ December:,$],[$Assets$,2023($R$)],[$Property$,$ plant and equipment,$3125000],[$Investments$,175000],[$Inventory$,1075000],[$Accounts receivable,$950000],[$Cash and cash equivalents,$250000],[,5575000],[$Equity and liabilities,$],[$Ordinary share capital $(155000$ shares$),1550000],[$Retained eamings,$1500000],[$Non$-$current liabilities,$1800000],[$Accounts payable,$600000],[$Dividends payable,$100000],[$Company tax payable,$25000],[,5575000]]$

$\backslash$table$[[2022(R)$