CONSOLIDATION OF A WHOLLY OWNED SUBSIDIARY

EugeneousEducators acquired Miracles Tutorials on $1$ January $2024$ and on that date the Trial Balances of the two companies were as follows:

$\backslash$table$[[,$EugeneousEducators,$\backslash$table$[[$Miracles$],[$Tutorials$]]],[,$R$,$R$],[$Property$,$ plant and Equipment,$300000,120000],[$Investment in Miracles Tutorials at cost $-100000$ shares,$180000,-],[$Inventory$,30000,60000],[$Trade Receivables,$46000,48000],[$Bank$,80000,55000],[$Trade Payables,$68000,88000],[$Long term loan,$120000,34000],[$Ordinary Share Capital $(160000$ shares, $100000$ shares$),160000,100000],[$Retained Earnings $-1$ January $2024,288000,61000]]$

Required

Prepare the Consolidated Statement of Financial Position of the EugeneousEducators Group as at $1$ January $2024$