Lap purchased $80\%$ of Top equity on $1*$ May $2022.$ The consideration consisted ofE$2$ per share acquired and a share exchange of $3$ shares of Lap for every $5$ shares acquired. The market price per share of Lap and Top at the date of acquisition were F$3$ and $2\mathrm{.}5,$ respectively. The balance of retained earnings of Top was $120,000$ on fat January $2022.$ The fair value of non$-$current assets of Top at the date of acquisition were equal to their carrying values, except for land that had a fair value of $750,000$ and a carrying value of $360,000.$ The fair value of the non$-$controlling interest at the date of acquisition was $360,000.$ Extracts from the financial statements of the two companies for the year ended $31$st December $2022$ were as follows:Statements of financial position on $31$ December $2022$LapTopE$165,00095,000$Current assets:InventoryEquity and liabilities:Equity:Share capital $(1$ per share$)$Share premiumRetained earnings$3,500,0001,200,000865,000$Statements of profit or lossFor the year ended $31$st December $2022$Lap f$\mathrm{.}2,400,0001\mathrm{.}700,0001,800,0001\mathrm{.}700,000420,000[$Top$1,500,0001\mathrm{.}200,000$RevenueCost of salesGross profitAdditional information$1)$ On $1$st March $2022,$ Lap sold goods to Top for $200,000,$ achieving a $20\%$ profit margin. At year$-$end, Top had $30\%$ of the goods remaining in stores$\mathrm{.}2)$ On $18$ July $2022,$ Top sold goods to Lap for $150,000$ at a mark$-$up of $25\%.$At year$-$end, Lap had $40\%$ of those goods remaining in stores$\mathrm{.}3)$ Goodwill was impaired by $20\%$ at year$-$end.Required$1.$Calculate the amount of goodwin the coop$2$ dated statement of tinatoalposition of Lap Group on $31$M December $202210$ marks$)$Calculate the amount of consolidated inventory in the consolidated statement o financial position of Lap Group on $31$s December $2022(3$ marks$)$lil$.$Calculate the amount of retained earnings in the consolidated statement of financial position of Lap Group on $31$ December $2022(5$ marks$)$iv$.$Calculate the amount of non$-$controlling interest that will appear in the consolidated statement of financial position of Lap Group on $31$ December$2022(4$ marks$)$Calculate the amount of group gross profit for the year ended $31$ December $2022.(8$ marks$)($Total