MegaBite Ltd acquired 80% of the shares of SmallBite two years ago when the reserves stood at $13 000. Draft statements of financial position as at 2018 November 30 for each company are as follows: MegaBite Ltd SmallBite Ltd S S Non-current assets Tangible assets 212 000 51 000 Investment in Tropical Blue at cost 58.000 270 000 51 000 106.000 376 000 38 000 89.000 Current Assets Total assets Equity Ordinary Shares at $1 each 201 000 38 000 Retained earnings 119 000 28 000 320 000 66 000 Current Liabilities 56 000 Total equity and liabilities 376 000 23 000 89.000 Additional information: i. During the year, SmallBite Ltd sold goods to MegaBite Ltd for $120 000, the profit to Tropical Blue being 25% of selling price. At the period end, $40 000 of these goods remain unsold in the inventories of MegaBite Ltd. ii. At 2018 November 30, MegaBite Ltd owed SmallBite Ltd $20 000 for goods bought and this debt is included in the trade payables of MegaBite Ltd and the receivables of SmallBite Ltd. iii. The total impairment on Goodwill now stands at $2 000. Required: Prepare a Consolidated Statement of Financial Position for MegaBite Ltd Group as at 2018 November 30. Note: Marks will be awarded for showing relevant calculations.