(b) The following are the summarized information of Cameron Co and its subsidiary, Kelly Co for the year ended 31 December 2018 Statement of Financial Position as at 31 December 2018 Cameron Co Kelly Co S'000 $ S'000 Non-current assets Property, plant and equipment Investment in subsidiary 13.300 26.000 6.900 Total non-current assets 32.900 13,500 Current assets Inventories Receivables Cash & bank Total current assets 8,600 4,730 500 13,830 3,750 2,500 150 6,400 Total assets 46,730 19.900 Capital and reserves Share capital Retained earnings 20,000 6,230 7.500 6,760 Total equity 26,230 14.260 Non-current liabilities 12,500 3,000 Current liabilities 8,000 2.640 Total equity & liabilities 46.730 19.000 Additional information: 1. Cameron Co acquired 60% of Kelly Co on 1 January 2017, when Kelly Co's retained earnings were $2.340.. 2. At the date of acquisition, the fair value of the net assets of Kelly Co was the same as the net book, with the exception of properties, plant & equipment. The fair value of properties. plant & equipment of Kelly Co was $300,000 higher than the book value at the date of acquisition Properties, plant & equipment of Kelly Co had a remaining useful life of 3 years as at the date of acquisition 3. During the year ended 31 December 2018, Kelly Co sold goods costing $600,000 to Cameron Co at sales value of $700,000. At the year end. 20% of these goods remained unsold by Cameron Co. Required: Prepare the Consolidated Statement of Financial Position as at 31 December 2018 (24 marks)