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ASSIGNMENT FIVE The statements of financial position of KWABENA Co and its investee companies, OPOKU Co and APPAIAH Co, at 31 December 2019 are shown below. STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2019 KWABENA '000 OPOKU Co &'000 APPIAH Co '000 Non-current assets Freehold property Plant and machinery Investments 1,250 375 500 285 1,950 795 1,500 4,245 1,625 785 300 Current assets Inventory Trade receivables Cash 290 575 330 50 955 5,200 120 710 2,335 265 370 20 655 1,440 Total assets Equity and liabilities Equity Share capital - -1 shares Income surplus 2,000 1,460 1,000 885 1,885 750 390 1,140 3,460 500 100 Non-current liabilities 12% loan stock Current liabilities Trade payables Bank overdraft 350 300 680 560 1.240 5,200 350 2,335 300 1,440 Total equity and liabilities Additional information (a) (b) (c) KWABENA Co acquired 600,000 ordinary shares in OPOKU Co on 1st January 2014 for $1,000,000 when the income surplus balance of OPOKU Co was $200,000 At the date of acquisition of OPOKU Co, the fair value of its freehold property was considered to be $400,000 greater than its value in OPOKU Co's balance sheet. OPOKU Co had acquired the property in January 2004 and the buildings element (comprising 50% of the total value) is depreciated on cost over 50 years. KWABENA Co acquired 225,000 ordinary shares in APPIAH Co on 1 January 2018 for $500,000 when the income surplus of APPIAH Co were 150,000 OPOKU Co manufactures a component used by both KWABENA Co and APPIAH Co. Transfers are made by OPOKU Co at cost plus 25%. KWABENA Co held 100,000 inventory of these components at 31 December 2019 and APPIAH Co held 80,000 at the same date. The goodwill in OPOKU Co is impaired and should be fully written off. An impairment loss of 92,000 is to be recognized on the investment in APPIAH Co. Non-controlling interest is valued at proportionate share of net assets (d) (e) (f) Required: Prepare in a format suitable for inclusion in the annual report of the KWABENA Group., the consolidated statement of financial position at 31 December 2019