1. The stalements of linancial posifion for lea ple. Pof fifd and cup litd as at 31 December 2022 are given below Tea Plc acquired 75% of Pot Ltd on 1 January 2016 for 3,757,500, gaining significant influence over Pot Ltd. Pot Ltd's share capital and reserves were 1,440,000 on 1 January 2016 . The fair value of Pot Ltd's non-current assets on 1 January 2016 was 5,445,000 and this revaluation has not been incorporated into Pot Ltd's accounts. No changes to the share capital of Pot Ltd and Cup Ltd have taken place since acquisition. At the same time, Tea Plc acquired 10\% of the bonds in Pot Ltd for 45,000. No goodwill arose on this transaction. Bond interest payable by Rot Ltd for 2022 is outstanding as at 31 December 2022 The bond interest payable by Pot Litd and the bond interest receivable by Tea Plc has not been accounted for as at 31 December 2022. Tea Plc acquired 40\% of Cup Ltd on 1 January 2011 for 2,000;000 gaining partial influence over Cup Ltd. Cup ltd's share capital and reserves were 1,260,000 on this date Tea Plc s policy is to capitalise goodwill Impaitment of 50% of all goodwill is seen in 2022 Required: Prepare the consolidated statement of financial position for Tea Plc as at 31 December 2022, showing workings for the consolidated retained earnings