1. Below are the Statements of Financial Position of Daniel, Kristina and Liene as at 30 June, 2021. Additional Information: 1. Many years ago, Daniel bought 350,000 shares in Kristina at GHS1.70 per share when the retained eamings in Kristina were GHS250,000. 2. Daniel and Kristina bought shares in Liene on the same day, 2 years ago, at GHS2 per share. 3. Daniel also invested GHS68,000 on an original painting by a local artist. 4. Liene owned shares in the country's national telephone company. 5. There were no other investments held by any of the three companies. 6. Liene's retained earnings two years ago were GHS270,000. 7. Goodwill arising from the Liene acquisition has declined by 10% this year, for the first time since acquisition, and arising from the acquisition of Kristina, goodwill has impaired this year for the first time by 20%. 8. The directors of Daniel had valued goodwill attributable to the non-controlling interest in Kristina at GHS 5,000 and valued the NCI on a proportional basis in Liene. Required: Prepare the Consolidated Statement of Financial Position for the Daniel Group as at 30 June, 2021