$2.$ ?SouthThe following information is available:$1.$ ?Acquisition$1$ ?July $20$X$3$ ?P purchased $80\%$ ?of S for $5000.$ ?At the date of acquisition retained earnings of N comprised $2300.$ ?The directors of P decided to measure the non$-$controlling interest in subsidiaries at the date of acquisition at its proportionate share of the fair value of the subsidiaries identifiable net assets.Part of inventory of N with cost of $500$ ?had a fair value of $700$ ?on the date of acquisition. $20\%$ ?was not sold as of the reporting date$\mathrm{.}2.$ ?Inter$-$company salesThe inventories of S at $31$ ?December $20$X$3$ ?included components purchased from P during the year at a cost of $200.$ ?M generated a gross profit margin of $25\%$ ?on the supply of these components$\mathrm{.}3.$ ?Trade receivables and payablesThe trade receivables of P include $400$ ?receivable from S in respect of the purchase of goods. The trade payables of S include an equivalent amount payable to P$\mathrm{.}4.$ ?ImpairmentGoodwill impaired by $30\%$ ?at the reporting date.Individual statements of financial position at $31\mathrm{.}12\mathrm{.}20$X$3$ ?are presented below: Prepare balance sheet $\backslash$table$[[,M,$A$],[$Non$-$current assets$],[$Investments$,5500,?$