(iv) The directors have evidence that the goodwill arising on the acquisition of Bubbles Ltd has been impaired by 22m. (v) During the year Blossom plc sold goods to Bubbles Ltd at cost plus 50%. 12m worth of these goods remain in the inventory of Bubbles Ltd at 31 December 2021. Required: 1. Prepare a consolidated statement of financial position for the Blossom Group at 31 December 2021. (27 marks) 2. Explain how negative goodwill arises and how this is treated in the group accounts with an example