Base ple acquired 60% of the common shares of Ball ple on I January 200 and gained control. At that date the halance sheets of the two romnanies were as follnws The fair value of the property, plant and equipment in Ball at I/1/20X0 was 120,000. Required: Prepare a consolidated balance sheet for Base as at I January 200. Base ple acquired 60% of the common shares of Ball ple on I January 200 and gained control. At that date the halance sheets of the two romnanies were as follnws The fair value of the property, plant and equipment in Ball at I/1/20X0 was 120,000. Required: Prepare a consolidated balance sheet for Base as at I January 200