2. Ice Plc. acquired 60% of the equity shares of Fire Ltd. on 31st December 20X1 and gained control. At 31st December 20X1, the statements of financial position for the two companies were as follows: Assets Non-current assets Ice Fire m m Property, plant and equipment 200 200 Investment in Fire 141 Current assets 100 140 Total Assets 441 340 Equity and Liabilities Equity Shares 200 180 Retained earnings 161 40 Current Liabilities 80 120 Total Equity and Liabilities 441 340 Required: 1) Prepare a consolidated statement of financial position for ICE plc on 31st December 20X1 (using the proportionate method). 2) Calculate the Goodwill and Non-controlling interests (using the Full Method) for the consolidated statement of financial position for ICE Plc. on 31st December 20X1 if the fair value of the non-controlling interest at the date of acquisition was 92,000. Note: The fair values of the identifiable net assets of Fire at the date of acquisition were the same as their book values