a) The draft statements of financial position of Dansdan Ltd and that of Napster Ltd as at 30 June 2021 are as follows:

Assets Dansdan Ltd Napster Ltd
Non-current assets $000	$000
Property, plant and equipment 196,000	42,000
Investments 60,000	-
256,000 Current assets:	42,000
Inventories 20,000	10,000
Trade receivable 19,000	8,500
Cash and bank balance 8,350	3,825
47,350	22,325
Total assets 303,350 Equity and liabilities	64,325
Ordinary share capital (issued at $1 each) 95,000	30,000
Retained earnings 105,000	18,250
Revaluation surplus 20,700	2,000
220,700 Non-current liabilities:	50,250
Deferred consideration 14,000 Current liabilities:	-
Trade payables 30,000	9,500
Income tax payables 20,500	4,575
Accrued expenses 18,150	_____
68,650	14,075
303,350	64,325

Additional relevant information:

1. On July 1, 2020, Dansdan Ltd purchased 21 million shares of Napster Ltd. At this date the retained earnings of Napster Ltd were estimated at $17 million whereas the revaluation surplus was $2 million respectively.
2. Dansdan Ltd paid an initial amount of cash of $46 million and agreed to pay the shareholders of Napster Ltd a further $14 million on July 1, 2021. The financial accountant has recorded the full amounts of both elements of the consideration in the investments as shown in the statement of financial position.
3. Dansdan Ltd has a cost of capital of 8% per annum.
4. During the accounting period, Dansdan Ltd sold goods totaling an amount of $4 million to Napster Ltd at a gross profit margin of 25%. At 30 June 2021, Napster Ltd still had a total of $0.5 million of these goods in inventory. Dansdan Ltd has a normal margin usually to third party customers at 45%.
5. On the acquisition date, the fair values of Napster Ltds net assets were equal to their carrying amounts with the exception of some inventory, which had cost $ 1.5 million but had a fair value of $1.8 million. On 30 June 2011, 10% of these goods remained in the inventories of Napster Ltd.
6. It is the policy of Dansdan Ltd to value the non-controlling interest using the fair value method. For this purpose, the value of the non-controlling interest at acquisition date is estimated at $7.5 million.
7. Impairment test was conducted at the year end and no goodwill impairment occurred.

Required:

Prepare the consolidated statement of financial position of the group as at 30 June 2021.