Additional information: (a) There were no inter-company trading during the year. (b) The subsidiaries had the following balances on their reserve accounts at their dates of acquisition. [ (c) The goodwill arising from the acquisition was impaired. The amount of the impairment was Lake $12,000 and Green $18,000. The following balance sheets have been prepared as at 31 October 2021 . Additional information: (a) There were no inter-company trading during the year. (b) The subsidiaries had the following balances on their reserve accounts at their dates of acquisition. (c) The goodwill arising from the acquisition was impaired. The amount of the impairment was Lake $12,000 and Green $18,000. Required Prepare the consolidated balance sheet of Scott plc as at 31 October 2021