Statements of Financial position of Highland Ltd and Lowland Ltd are provided below: Highland Ltd Property, Plant and Equipment Investments Current Assets Equity: Share Capital of 1 each Share Premium Retained Earnings Non Current Liabilities: 30,000 10,000 15,000 55,000 Current Liabilities Lowland LtdOU 19,000 10,000 29,000 12,000 8,000 25,000 45,000 2,000 8,000 55,000 ===== Highland Ltd acquired 60% of Lowland Ltd on 1st July 2020 at which time the retained earnings of Lowlan- were 11,600 Highland Ltd paid 10,000 cash. Also, Highland issued two 1 shares for every five 5 acquired in Lowland Ltd. Further to this Highland Ltd agreed to pay further 4,000 in three years' time. Th market value of Highland's Ltd shares at 1st July 2020 was 1.60. Highland Ltd has only recorded the cas paid regarding the investment in Lowland Ltd. Current interest rates are 5%. 10,000 14.400 24,400 1,000 3.600 29,000 ===== The Highland Ltd group uses the fair value method to value the non-controlling interest. At the date of acquisition the fair value of the non-controlling interest was 11,500. Required: Prepare the Consolidated Statement of Financial Position of Highland group as at 30th June 2021. 125 mark