5. The statement of financial position of Super LLC and Star LLC at 31" Dec 2019 are as follows, (30 marks) Statement of Financial Position as on 31st Dec 2019 Super Star LLC LLC Assets Non-Current Assets Property, plant and equipment 200,000 15,000 Investment in Star Stores LLC 20,000 Total Non-Current Assets 220,000 15,000 Current Assets Total Assets 150,000 11,000 370,000 26,000 Equity Ordinary share capital Retained earnings Total Equity 250,000 15,000 60,000 7,000 Liabilities Current liabilities 60,000 4,000 Total Equity & Liabilities 370,000 26,000 Additional Information, 1. Super LLC acquired 80% of shares on 31st Dec 2016 for OMR 20,000 2. On 31st Dec 2016, the retained earnings of Star LLC was OMR 3,000 3. On 31st Dec 2016, fair value of Star company's non-current assets was OMR 2,000 more than their book value. 4. This revaluation has not been reflected in the books of Star LLC. 5. Star LLC has issued no shares since being acquired by Super LLC. 6. Goodwill arising on consolidation has suffered an impairment loss of 30% since acquisition 7. Prepare a consolidated/Group statement of financial position as at 31 March 2019. (30 marks) 5. The statement of financial position of Super LLC and Star LLC at 31" Dec 2019 are as follows, (30 marks) Statement of Financial Position as on 31st Dec 2019 Super Star LLC LLC Assets Non-Current Assets Property, plant and equipment 200,000 15,000 Investment in Star Stores LLC 20,000 Total Non-Current Assets 220,000 15,000 Current Assets Total Assets 150,000 11,000 370,000 26,000 Equity Ordinary share capital Retained earnings Total Equity 250,000 15,000 60,000 7,000 Liabilities Current liabilities 60,000 4,000 Total Equity & Liabilities 370,000 26,000 Additional Information, 1. Super LLC acquired 80% of shares on 31st Dec 2016 for OMR 20,000 2. On 31st Dec 2016, the retained earnings of Star LLC was OMR 3,000 3. On 31st Dec 2016, fair value of Star company's non-current assets was OMR 2,000 more than their book value. 4. This revaluation has not been reflected in the books of Star LLC. 5. Star LLC has issued no shares since being acquired by Super LLC. 6. Goodwill arising on consolidation has suffered an impairment loss of 30% since acquisition 7. Prepare a consolidated/Group statement of financial position as at 31 March 2019. (30 marks)