Case 1: non-controlling interests Hello Co has owned 80% of the share captial of Good Co since the date of Good Co's incorporation. Their latest statements of financial position are given below (in $). 4 Hello Good Assets Non-current assets Property, plant and equipment 40,000$1 ordinary shares in B Co. at cost 40,000 60,000 40,000 100,000 45,000 145,000 + Current assets Total assets 40,000 80,000 Liabilities 20.000 20,000 Equity $1 ordinary shares Retained profits 100,000 25,000 125,000 50,000 10,000 60,000 + Required Prepare the consolidated statement of financial position