C Ltd has a 40% interest in the share capital of D Ltd. These shares were acquired on 31 December 2010 when the balance on D Ltds retained earnings was $100 000. The abridged statements of financial position of the two companies as at 31 December 2013 were as follows:

	C Ltd	D Ltd
	$ 000	$ 000
assets
nvestment i n D Lt d 120 ---	120	--
Other assets	1080	650
	1200	650
Equity and liabilities
Share capital	300	100
Retained earnings	700	400
	1000	500
Liabilities	200	150
	1200	650

Required Using the equity method, show the statement of financial position of C Ltd as at 31 December 2013.