A From the following statements of financial position and supplementary information you are to draw up a consolidated statement of financial position as at 31 March 2013.

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Pop and Mom Ltd Consolidated Statement of Financial Position as at 31 March 2013 Non-current assets Investment in Son Ltd: 30,000 shares bought 31.3.2012 Other non-current assets Less Depreciation Current assets Share capital Retained profits: As at 31.3.2012 Add Profit for 2013 74,000 174,000 (29,000) 145,000 56,000 275,000 210,000 28,000 37,000 65,000 275,000