ent assets 407 160 Investment in Jerry (90,000) 128 Net Current Assets 125 90 660 250 Ordinary share ($1 each) 500 150 Reserves 60 Retained and earnings General 100 40 60 160 100 660 250 Ben acquired the shareholding during 2021 when Jerry's retained earning account had a credit balance of $30,000 and general reserves, $20,000 Required: Prepare the consolidated Statement of Financial Position of the Ben Group as at December 31, 2021.