9:41 docs.google.com Prepare consolidated statement of financial position Separate Statement of financial position of A1 and A2 At the start of business on 1 January 2020, the statements of financial position of A1 Ltd and A2 Ltd were as follows. On 1 Assets Non-current assets Current assets Equity Ordinary share capital Retained earnings Liabilities Current liabilities January 2020, A1 Ltd acquired 100% of the share capital of A2 Ltd for 225,000. The fair value of A2 Ltd's non-current assets on that date was 150,000. All other assets and liabilities were shown at fair value in the company's statement of financial position. There were no other transactions on 1 January 2020. Required: Prepare a consolidated statement of financial position as at the close of business on 1 January 2020, assuming that the purchase consideration of 225,000 was paid in cash. Al Ltd 000 510 325 835 OY 4. (84) 500 185 685 + 150 835 A2 Ltd 000 125 75 200 100 60 160 5 40 200 s