A Ltd. bought all the net assets of B Ltd. for a cash amount of $2,250,000. Below are the Balance sheets of both companies on July 1, Year-4. BALANCE SHEET June 30, YEAR-4 A Ltd. B Ltd. Carrying Amount Carrying Amount Fair Value Current Assets $350,000 $2,400,000 $2,400,000 Plant and Equipment (net) 3,100,000 1,000,000 1,200,000 Other Non-current Assets 1,950,000 300,000 400,000 $5,400,000 $3,700,000 Current Liabilities $550,000 $700,000 900,000 Long-term Debt 1,150,000 1,000,000 1,000,000 Common Shares 2,000,000 500,000 Retained Earnings 1,700,000 1,500,000 $5,400,000 $3,700,000 Required Prepare the Consolidated Statement of Financial Position for A. Ltd, immediately after the sale.