At the date of acquisition, the accumulated profits of Pick Ltd amounted to GH/11,000. The summarized statements of financial position of the two companies at 31 December 2017 were as follows: During the year, Hanson Ltd sold goods whose invoice value was GH24,000 to Pick Ltd. These goods were invoiced at cost plus 25% and one-quarter were still in Pick's stock at the year end. Required: Prepare the consolidated statement of financial position of Hanson Ltd and its subsidiary Pick Ltd as at 31 December 2017