Health (H) bought 90% of the equity share capital of Safety (S), two years ago on 1 January 20X2 when the retained earnings of Safety stood at $5,000. Statements of financial position at the year end of 31 December 20X3 are as follows. Health Safety $000 $000 $000 $000 Non-current assets: Property, plant & equipment 100 30 Investment in Safety at cost 34 134 30 90 Current assets: Inventory Receivables Bank 110 10 20 25 5 - 210 50 344 80 Equity: Share capital Retained earnings 15 159 5 31 Non-current liabilities: Current liabilities 174 120 50 36 28 16 344 80 Safety transferred goods to Health at a transfer price of $18,000 at a mark-up of 50%. Two-thirds of these goods remained in inventory at the year end. The current account in Health and Safely stood at $22,000 on that day. Goodwill has suffered an impairment of $10,000. Health uses the fair value method to value the non-controlling interest. The fair value of the non-controlling interest at acquisition was $4,000. Prepare the consolidated statement of financial position at 31 December 20X3