Heroes Ltd (H) is a company incorporated in Hong Kong engages in the manufacturing and trading of health products. On 1 January 2015. it acquired 90% interest in Sunrise Ltd (S), a retail chain store selling baby products in Hong Kong The statements of financial position for H and S as at 31 December 2015 were as follows: Statement of financial position as at 31 December 2015: On 1 January 2015, the fair values of the net assets of S were equal to their carrying amounts, except for the property with a carrying amount of $20 million. H determined the fair value of this property as $25 million. The remaining useful life of the property was 20 years. The accounting policy of H was to report non-controlling interest using the net assets approach. S borrowed $50 million from H on 1 October 2015 at an interest rate per annum of 6%. The loan term is 4 years. Interest is payable yearly on 30 September At 31 December 2015, interest has not been accrued. H sold goods to S in 2015. Details, were as follows. At 31 December 2015, half of these goods remained unsold by S and were included in its inventory record. S sent a cheque of $5,000,000 to H on 29 December 2015 to clear all its payables to H. but H received the cheque on 3 January 2016 H and S used to record their inter-company payable in their trade receivables and trade payables accounts. There was no evidence that impairment loss should be made on goodwill on 31 December 2015. Prepare the consolidated statement of financial position of H as at 31 December 2015. Show your calculation of necessary adjustments