Bravo, a public limited company, operates in the manufacturing sector. The draft statements of fnancial position at 31 December 2015 are as follows: Bravo $000s Gayle $000s Russell $000s Non-current assets 90,000 53,000 70,000 Investment in Gayle 74,000 - - Investment in Russell - 55,000 - Current assets 40,000 48,000 33,000 Total assets 204,000 156,000 103,000 Share capital 100,000 50,000 40,000 Retained earning 65,000 75,000 45,000 Non-current liabilities 20,000 15,000 4,000 Current liabilities 19,000 16,000 14,000 Total equity and liabilities 204,000 156,000 103,000 The following information is relevant to the preparation of the group fnancial statements: On 1 January 2015, Bravo purchased 80% of the equity share capital of Gayle, a public limited company, for a cash consideration of $74 million. The fair value of the identifable net assets acquired was $90 million and the fair value of the non-controlling interest was $25 million. The fair value of the net assets at acquisition was not materially diferent to their book value. On 1 July 2015, Gayle purchased 70% of the equity share capital of Russell, a public limited company for a cash consideration of $55 million when the retained earnings were $20 million. The fair value of the non- controlling interest was $20 million at acquisition. The fair value of the net assets at acquisition was not materially diferent to their book value. The group policy is to value the non-controlling interest at acquisition using the fair value method. Prepare the consolidated statement of fnancial position for the Bravo Group as at 31 December 2015