8. The following are the summarized information that relate to the Joy Ltd. companies as at 31/05/2022, were as follows: group AAM Ltd. Joy Ltd. Sad Ltd. GHe GHe GHe Non-current assets Sundry non-current 130,000 50,000 170.000 Investments 35,000 equity shares in Sad Ltd. 120.000 other Intangibles 78,000 equity shares in Joy Ltd. 00.000 150,000 0.000 250,000 00.000 140,000 320,000 0 Current assets Inventories 20,000 17,000 35,000 00 Accounts receivables 29,000 40,000 44,000 00 Cash and bank 31,000 20,000 22,000 0 Current liabilities Accounts payables Income tax (34,500) (27,000) (40,000) (20,500) (14,000) (11,000) Total net assets 275.000 176.000 370.000 Financed by Equity shares @ GH1.00 each 120,000 40,000 130,000 Capital surplus 70,000 35,000 100,000 Income surplus 31/03/2022 35,000 38,000 74,000 Income surplus 31/03/2021 20,000 32,000 11,000 Income surplus 31/03/2020 30,000 31.000 55.000 275.000 176.000 370.000 Additional information: a) Shares in each group-member company do not have par values at issue. b) Joy Ltd. acquired its holdings in Sad Ltd. on 01/04/2020 when the balance on the capital surplus had been GH23,000. c) AAM Ltd. acquired its holdings in Joy Ltd. on 01/04/2021 when the balance on the capital surplus had been GH45,000. d) The market value of non-controlling interest was GH25,000 and GH42,000 for Sad Lid. and Joy Ltd. respectively. Required: Prepare the consolidated statement of financial position (balance sheet) of AAM Ltd. and its subsidiaries as at 30/04/2022 for internal use in accordance with the Companies Act, 2019 Act 992 section 131 and IFRS 3 Business Combination and other applicable IFRSS for internal use