On 1 July 20x2, A Ltd acquired all the issued share capital of B Ltd when B Ltd had retained earnings of $100,000. The statements of financial position of the two companies at July Dec 20x3 were:

Amount in $000	A Ltd	B Ltd
Property, plant and equipment, net	500	300
Investment in S Ltd	300
Inventory	80	60
Trade receivables	50	10
Cash	10	5
Total assets	940	375
Provisions	30	60
Trade and other payables	30	40
Total liabilities	60	100
Net assets	$880	$275
Share capital	480	100
Retained earnings	400	170
Equity	$880	$275

Assuming carrying amount of identifiable net assets of B Ltd was close to fair value on the date of acquisition and value of goodwill remains unchanged since acquisition. There was no change in share capital since 20x2.

Required:

Prepare the consolidated statement of financial position of A Ltd and its subsidiary,B Ltd as at 1 July 20x3 in the consolidation worksheet.