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Question 2 [15] Obemvelo Ltd acquired 25% interest in Esethu (Pty) Ltd and exercised significant influence over Esethu (Pty) Ltd's financial and operating policies from 01 July 2020. Obemvelo paid R1 000 000 for the interest in Esethu (Pty) Ltd. ASSETS Obemvelo Ltd Statement of Financial position as at 30 June 2021 Non-current assets Investment in Esethu (Pty) Ltd Current assets Total assets OWNER'S EQUITY AND LIABILITIES Share capital Retained earnings Non-current liabilities Current liabilities Total Equity and Liabilities R 1 000 000 1 500 000 2 500 000 Profit for the year Other comprehensive Revaluation surplus Total comprehensive income 200 000 1 800 000 375 000 125 000 2 500 000 Esethu (Pty) Ltd Extract from the statement of profit or loss and other comprehensive income for the year ended 30 June 2021 R 520 000 120 000 640 000 Ignore tax Required: 1. Prepare pro-forma journal entries to account for the investment in Esethu (Pty) Ltd for the year ended 30 June 2021. [5] 2. Prepare the consolidated statement of financial position as at 30 June 2021. [10]