2. Scores Unlimited Co has purchased another company, Integrity Co on 1 January 2017. The following are the individual draft statements of financial position of each company at 31 December 2018 Non-current assets Property, plant and equipment Investments Current assets Total assets Equity Share capital - $1 shares Revaluation surplus Retained earnings Non-current liabilities Deferred consideration Current liabilities Scores Unlimited Co $000 Total equity and liabilities The following information is relevant 392,000 240,000 123,000 755,000 210,000 82,000 249.700 541,700 40,000 173,300 213,300 755,000 Integrity Co $000 168,000 89,300 257,300 120,000 8,000 73,000 201,000 56.300 56,300 257,300 (i) Scores Unlimited Co has acquired 80% of Integrity Co on 1 January 2017. Cash was paid in respect of Integrity Co of $200 million. It was agreed that Scores Unlimited Co would pay another $40 million on 1 January 2019. At the date of acquisition, Integrity Co had $68 million in retained earnings, and a revaluation surplus of $8 million. The non-controlling interest, as valued by Scores Co at 1 October 2017 was taken at the fair value of $30 million. Scores Unlimited Co's cost of capital is 6%, and the appropriate discount rate is 0.890 (iv) During the year, Scores Unlimited Co sold $7.5million of widgets to Integrity Co, at a gross profit margin of 20%. External sales made by Scores Unlimited Co have a gross profit margin of 35%. At 31 December 2018, Integrity Co still had 30% of these widgets held in inventory. Required Prepare a consolidated statement of financial position for the Scores Unlimited Group as at 31 December 2018 (20 marks)