The statements of financial position of Jersey Limited and Girl Limited as at 31 December 2017 are presented below.

Additional Information:
(i) Jersey Limited acquired 80,000 €1 ordinary shares in Girl Limited on 1 January 2017.
(ii) The fair values of the net assets of Girl Limited were equal to their carrying values on the date of acquisition by Jersey Limited.
(iii) Non-controlling interests are measured as a proportion of the net assets of the subsidiary at the date of acquisition.
Requirement Prepare the consolidated statement of financial position of Jersey Limited as at 31 December 2017.

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ASSETS Non-current Assets Property, plant and equipment Investment in Girl Limited Current assets Inventory Receivables Bank Jersey Limited 000 Girl Limited 000 600 300 260 860 300 40 30 30 25 5 3 935 358 EQUITY AND LIABILITIES 1 ordinary shares 600 100 Retained earnings at 1 January 2017 225 175 Profit for the year ended 31 December 2017 90 65 915 340 Current Liabilities Payables 20 18 935 358