P acquired 75% of the share capital of S on its incorporation. The Statements of Financial Position of the two entities as at 31 December 2020 are as follows:

	P	S
Non current assets	50,000	25,000
Investment in S, at cost	15,000
Inventory	13,000	7,000
Other current assets	10,000	6,000
	88,000	38,000
Share capital - $1 shares	45,000	20,000
Retained earnings	30,000	15,000
Current Liabilities	13,000	3,000
	88,000	38,000

During December 2020 S had sold goods to P for $6,000. S sells to P at cost plus 25%. P had not sold any of these goods and all were therefore included in inventory. Additionally, P had not paid S for these goods and therefore the sum of $6,000 is included in Ps payables and in Ss receivables.

Required: Prepare a Consolidated Statement of Financial Position at 31 December 2010.