The Pong has purchased 60% of Song on October 1, 2016. The retained earnings of Song were $41,000 on this date. The consolidated statements of financial position of Pong and Song were as follows at September 30, 2020

	Pong, $000	Song, $000
Non-current assets	500	106
Investments	175	20
Current assets	148.9	40.1
Total assets	823.9	166.1
Share capital $1 ordinary shares	107	36
Share premium	163	-
Retained earnings	327.5	88.6
Non-current liabilities	131	13
Current liabilities	95.4	28.5
Equity and liabilities	823.9	166.1

Additional notes:

1. Along with Song, Pong invested in several other companies and shares’ carrying amount is $100,000

2. Since acquisition the Song has not issued any shares.

3. The non-controlling interest of Pong is measured on the basis of full goodwill method.

4. There is no impairment of goodwill;

5. At September 30, 2016 the one Song’s share market value was $2.5.

REQUIRED

Prepare a consolidated statement of financial position for the Pong Group at September 30, 2020