(ii) On 1 October 2016. Emma sold an item of plant to Owusu at its agreed fair value of GHc2.5 million. Its carrying amount prior to the sale was GHe2 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 GHc2 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 payablesireceivables at 30 September 2017. (iv) Impaiment tests on 30 September 2017 concluded that the value of the investment in Pomaa was not impaired, but consolidated goodwill was impaired by GH900,000. (v) The available-for-sale investments are included in Emma's balance sheet (above) at their fair value on I October 2006, but they have a fair value of GHe9 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) 3.2 UNIT 2: ACCOUNTING FOR JOINT ARRANGEMENT L.EARNING OUTCOMES By the end of the leeture, students should be able to