An item of plant had a fair value of $2 million below its carrying value. At the date of acquisition, it had a remaining life of two years. The fair value of Saul's investment was $7 million Saul owned the rights to a popular mobile (cell) phone game. At the date of acquisition, a specialist valuer estimated that the rights worth $12 million and had an estimated remaining life of 5 years. (iii) Following an impairment review, consolidated goodwill is to be written down by $3 million as at 30 June 2015. (iv) Paul sells goods to Saul at cost plus 30%. Saul had $1.8 million of goods in its inventory at 30 June 2015 which had been supplied by Paul. In addition, on 28 June 2015, Paul processed the sale of $800,000 of goods to Saul, which Saul did not account for until their receipt on 2 July 2015. The in-transit goods reconciliation should be achieved by assuming the transaction had been recorded in the books of Saul before the year end. At 30 June 2015, Paul had a trade receivable balance of $2.4 million from Saul which differed to the equivalent balance in Saul's books due to the sale made on 28 June 2015. (v) On 30 June 2015, the fair values of the financial asset equity investments of Paul and Saul were $13.2 million and $7.9 million, respectively. (vi) Paul's policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose, Saul's share price at that date is representative of the fair value of the shares held by the non-controlling interest. REQUIRED: PREPARE THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION FOR PAUL AS AT 30 JUNE