financial Accounting.

Rouge plc acquired 100% of the common shares of Noir plc on 1 January 20X0 and gained control. At that date the statements of financial position of the two companies were as follows: Rouge milion Noir mwon ASSETS Non-current assets Property, plant and equipment Investment in Noir Current assets Total assets EQUITY AND LIABILITIES Ordinary I shares Retained earnings 3 212 81889) Current liabilities Total equity and liabilities Note: The fair values are the same as the book values. Required: Prepare a consolidated statement of financial position for Rouge plc as at 1 January 20X0