On 1^st April,2019 Abena purchased 80% of equity shares in Opoku. The acquisition was through a share exchange of three shares in Abena for every five shares in Opoku. The market prices of Abenas and Opokus shares at 1^st April,2019 were GH6 per share and GH3.20 respectively. On the same date Abena acquired 40% of the equity shares in Appiah paying GH2 per share. The summarized income statements for the three companies for the year ended 30 September, 2019 are:

	Abena	Opoku	Appiah
	GH000	GH000	GH000
Revenue	210,000	150,000	50,000
Cost of sales	(126,000)	(100,000)	(40,000)
Gross profit	84,000	50,000	10,000
Distribution cost	(11,200)	(7,000)	(5,000)
Administrative exp.	(18,300)	(9,000)	(11,000)
Investment income (interest and dividend)	9,500
Finance cost	(1,800)	(3,000)	nil
Profit (loss) before tax	62,200	31,000	(6,000)
Income tax (expense) relief	(15,000)	10,000	1,000
Profit (loss) for the year	47,200	21,000	(5,000)

The following information for the equity of the companies at 30 September, 2019 is available:

	Abena	Opoku	Appiah
Equity shares of GH1 each	200,000	120,000	40,000
Share premium	300,000	nil	nil
Retained earnings (1/10/2018)	40,000	152,000	15,000
Profit (loss) for the year ended (30/09/2019)	47,200	21,000	(5,000)
Dividends paid (26/09/2019)	nil	(8,000)	nil

The following information is relevant:

1. The fair values of net assets of Opoku at the date of acquisition were equal to their carrying amounts with the exception of an item of plant which had a carrying amount of GH12m and a fair of GH17m. This plant had a remaining life of five years (straight line depreciation) at the date of acquisition of Opoku. All depreciation is charged to cost of sales. In addition, Opoku owns the registration of a popular internet domain name. The registration, which had a negligible cost, has five-year remaining life (at the date of acquisition); however, it is renewable indefinitely at a nominal cost. At the date of acquisition, the domain name was valued by a specialist company at GH20m. The fair values of plant and the domain nave not been reflected in Opokus financial statements. No fair value adjustments were required on the acquisition of the investment in Appiah.
2. Immediately after its acquisition of Opoku, Abena invested GH50m in an 8% loan note from Opoku. All interest accruing to 30/09/2019 had been accounted for by both companies. Opoku also has other loans in issue at 30/09/2019.
3. Abena has credited the whole of the dividend it received from Opoku to investment income
4. After the acquisition, Abena sold goods to Opoku for GH15m on which Abena made a gross profit of 20%. Opoku had one third of these goods still in its inventory at 30/09/2019. There are no intra-group current account balances at 30/09/2019.
5. The non-controlling interest in Opoku is to be valued at its (full) fair value at the date of acquisition. For this purpose, Opokus share price at that date can be taken to be indicative of the fair value of the shareholding of the non-controlling interest.
6. The goodwill of Opoku has not suffered any impairment; however, due to its losses, the value of Abenas investment in Appiah has been impaired by GH3m at 30/09/2019
7. All items in the above income statements are deemed to accrue evenly over the year unless otherwise indicated.

Required: Prepare Abenas consolidated financial statement for 30/09/2019 showing clearly;

Revenue (b). Cost of sales ( c) gross profit (d) distribution cost (e) administration cost( f) investment income (interest and dividends) ( g) profit (loss)before tax ( h) income tax(exp.) relief (i) finance cost (j) profit (loss) for the year (k) equity shares (l) share premium (m) profit for the year attributable to non-controlling interest (n) profit for the year attributable to parent (o) goodwill (p) cost of investment in Associate (q) carrying amount of Domain Name (r) NCI at fair value at the date of acquisition (s) provision for unrealized profit (t) pre-acquisition dividend