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of $'000 $'000 Non-current assets $'000 $'000 ion 407 Investment in Jerry (90,000) 160 128 Net Current Assets 125 90 660 250 Ordinary share ($1 each) 500 150 Reserves 60 Retained and earnings 100 40 General 60 160 100 660 250 Ben acquired the shareholding during 2021 when Jerry's retained earning account had a credit balance of $30,000 and general reserves, $20,000 Required: Prepare the consolidated Statement of Financial Position of the Ben Group as at December 31, 2021