The following statements of financial position were drawn up immediately after Pop Ltd had acquired control of Son Ltd. You are to draw up a consolidated statement of financial position.

\section*{Pop Statement of Financial Position}

\begin{tabular}{lr}

\hline & $£$ \\

Investment in Son Ltd: 1,600 Ordinary $£ 1$ shares & 2,400 \\

Inventory \\

Bank & 1,000 \\

& $\underline{600}$ \\

Share capital - $£ 1$ Ordinary shares & $\underline{4,000}$ \\

\multicolumn{1}{|c|}{ Son Statement of Financial Position } & $\underline{4,000}$ \\

\hline Inventory & $\underline{1,200}$ \\

Bank & $\underline{1,600}$ \\

Share capital - $£ 1$ Ordinary shares & $\underline{\underline{1,600}}$

\end{tabular}