Below are the statements of financial position of three entities as at 30 September 2019

Papa Mama Daughter

$000 $000 $000

Non-current assets 24,000 7,500 3,000

Property, plant and equipment 14,000 7,500 3,000

Investments 10,000

Current assets 6,000 3,000 1,500

30,000 10,500 4,500

Equity & liabilities

Equity 17,500 6,500 3,000

Share capital

(P1 ordinary shares) 10,000 1,000 500

Retained earnings 7,500 5,500 2,500

Liabilities 12 500 4 000 1 500

Non-current liabilities 8,000 1,250 500

Current liabilities 4,500 2,750 1,000

30,000 10,500 4,500

Further information:

1. Papa acquired 75% of the equity share capital of Mama several years ago, paying $5 million in cash. At that time the balance on Mama's retained earnings was $3 million.
2. Papa acquired 30% of the equity share capital of Daughter on 1 October 2017, paying $750,000 in cash. On 1 October 2017 the balance on Daughter 's retained earnings was $1.5 million.
3. During the year, Papa sold goods to Daughter for $1 million at a mark-up of 25%. At the year-end, Daughter still held one-quarter of these goods in inventory.
4. As a result of this trading, Papa was owed $250,000 by Daughter at the reporting date. This agrees with the amount included in Daughter 's trade payables.
5. On 30 September 2019, it was determined that the investment in the associate was impaired by $35,000.
6. Non-controlling interests are valued using the fair value method. The fair value of the non-controlling interest in Mama at the date of acquisition was $1.6 million.

Required: Prepare Papas consolidated statement of financial position as at 30 September 2019.