4. At the year-end Pepper's trade receivables included 1,011,000 owed from Allspice. This figure matched the trade payables figure for Pepper in Allspice's accounts. Salt's trade receivables included 1,405,000 owed from Pepper. The trade payables figure for Salt in Pepper's accounts was 782,000. A payment of 623,000 made by Pepper on 31 December 2020 was not received in Salt's bank account until after the year-end. 5. 10% of the goodwill, and 20% of the initial investment in the associate, are to be written off as impaired in the year ended 31 December 2020. Required: Prepare a Consolidated Statement of Financial Position at 31st December 2020.