Just need the statements of financial position for these consolidated accounts questions

M X output Loittede ple. has one subsidiary undertaking, Chetou Limited, which it acquired on October 1, 2002. The Statements of Financial Position of Loittede ple. and Chetou Limited as at September 30, 2003 are set out below. Lolttede pic. Chetou Limited $'000 $'000 Non-current assets 47,407 26,320 Investment In Chetou 21,000 Current assets 19,843 8,914 Total assets 88,250 35.234 Current liabilities 9,624 4,034 Non-current liability Long-term loan 32,000 8,400 Equity & reserves Issue share capital 10,000 4,000 Share premium 4,000 2,000 Accumulated earnings 32,626 16,800 46.626 22,800 Total liabilities & equity 88,250 35,234 You have been given the following information: 1. The share capital of Chetou Limited consists of ordinary shares of $1 each. There have been no changes to the balances of share capital and share premium during the year. No dividends were paid or proposed by Chetou Limited during the year. 2. Loittede ple acquired 3,000.000 shares in Chetou Limited on October 1, 2002 at a cost of $21.000.000. 3. At October 1. 2002 the balance on the accumulated earnings account of Chetou Limited was $14,320,000. 4. The fair value of the non-current assets of Chetou Limited at October 1. 2002 was $32.400.000. The book value of the non-current assets at October 1. 2002 was $28,720.000. The revaluation has not been recorded in the books of Chetou Limited (ignore any effect on the depreciation for the year). Impairment test done on goody ill determined that it was impaired. and should be written down by 10% of its original value at consolidation