From the following statements of financial position prepare a consolidated statement of financial position for the group of Parenting Ltd, Sub A and Sub B.

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Parent plc Statement of Financial Position as at 31 March 2016 Non-current assets Investment in Sub A: 60,000 shares bought 31.3.2015 Other non-current assets Current assets Share capital Retained profits: As at 31.3.2015 Add Profit for year ended 31.3.2016 Sub A Statement of Financial Position as at 31 March 2016 Non-current assets Investment in Sub B: 21,000 shares bought 31.3.2015 Other non-current assets Current assets Share capital Retained profits: As at 31.3.2015 Add Profit for year ended 31.3.2016 General reserve (as at 31.3.2016) Non-current assets Current assets 180,000 130,000 Share capital Retained profits: As at 31.3.2015 Add Profit for year ended 31.3.2016 £ Sub B Statement of Financial Position as at 31 March 2016 £ 20,000 16,000 £ 7,000 15,000 £ 130,000 700,000 280,000 1,110,500 800,000 310,000 1,110,000 £ 42,000 60,000 19,000 121,000 75,000 36,000 10,000 121,000 £ 30,000 22,000 52,000 30,000 22,000 52,000