Giliezso, 500 . 2. ABRAHAM mequired its shates in A900 on 1 January 2022 whes ADDO had incoeve surplus of Gitcitio,000 3. An impaiment test at the yrar ended ahows that the goodwill for POMAA remains unimpaired but that the investment in ADDO is impaind by CHic2,000 Required: ended 31 December 2022. CASE STUDY 1.8: EMMA On 1 October 2016 Finma anquirnd the following non-current imvestments: at the date of acquisition was cilite. Oaly the cash consideration of the abue investasends has been recurded by. Fimma. The Following information is relevant: (i) At the date of acquisition the fair values of Owusu's assets were cqual to their carrying amounts with the cxception of Owusu's land which had a fair value of GHe500,000 below its carning amount; it was written down by this amount shortly after acquisition and has not changed in value since then (ii) On I October 2016, Emma sold an item of plant to Owusu at its agreed fair value of GHe2.5 million. Its carrying amount prior to the sale was GHc2 million. The estimated remaining life of the plant at the date of sale was five years (straight-line depreciation). (iii) During the year ended 30 September 2017 Owusu sold goods to Emma for GH2.7 million. Owusu had marked up these goods by 50% on cost. Emma had a third of the goods still in its inventory at 30 September 2017 . There were no intra-group payables/receivables at 30 September 2017. (iv) Impairment tests on 30 September 2017 concluded that the value of the investment in Pomaa was not impaired, but consolidated goodwill was impaired by GHe 900,000 . (v) The available-for-sale investments are included in Emma's balance sheet (above) at their fair value on 1 October 2006, but they have a fair value of GHc9 million at 30 September 2017 (vi) No dividends were paid during the year by any of the companies. Required: (a) Prepare the consolidated balance sheet for Emma as at 30 September 2017. (20 marks)