=+27. CONSOLIDATED STATEMENT OF FINANCIAL POSITION 509 (4) During the year ended 31 December 2003, NOON Limited sold to NIGHT Limited blank films and tapes for use in programme production for €50,000 cash on delivery. NOON Limited had originally purchased the inventory for €36,000 direct from the manufacturer. At the reporting date, one half of the films and tapes still remained in inventory. (5) Receivables of NIGHT Limited include €5,000 owed by MORN Limited. (6) Included in the current liabilities of MORN Limited is €4,100 owed by the company to NIGHT Limited. (7) Acheque for €900 was sent by MORN Limited on 30 December 2003 to NIGHT Limited but was not received until 2 January 2004. Requirement Prepare the consolidated statement of financial position of MORN Limited as at 31 December 2003.