Additional information: (1) The draft consolidated statement of financial position was prepared by simply adding the figures from the individual statement of financial position for Saturn Ltd and Venus Ltd. (2) An extract from the equity sections of the financial position for Saturn Ltd and Venus Ltd show EQUITY Saturn Ltd Venus Ltd '3 Ordinary share capital (1 shares) 2 000 000 4 000 000 Share premium 500 000 100 000 Retained earnings 1 543 900 (111 500) Total Equity 4 043 900 3 988 500