BOPP Plc, in its quest to gain dominance in the oil palm industry, acquired 112,500 of the ordinary shares of TOPP Plc on 1 January 2019. The market price of TOPP Plc's share just before the date of the acquisition was GHS1.60. BOPP Plc adopts the policy of fair valuing NCI. Goodwill is not impaired.

The separate financial statements of BOPP Plc and TOPP Plc at 31 December 2019 were as follows

BOPP Plc TOPP Plc

GHS'000 GHS'000

PPE 180 150

Shares in TOPP Plc 204

384 150

Net Current Assets 126 75

510 225

Stated Capital (ordinary shares issued at GHS1.00) 300 150

Retained Earnings 210 75

510 225

The Statement of Changes in Equity (extract for Retained Earnings) for the year ended 31 December 2019 were as follows:

BOPP Plc TOPP Plc

GHS'000 GHS'000

Retained Earnings as at 31 December 2018 180 45

Profit for the year 50 40

Dividend Paid (20) (10)

Retained Earnings as at 31 December 2019 210 75

Required:

Prepare consolidated statement of financial position as at 31 December 2019 for BOPP Plc's Group. show all workings.