P acquired the whole of the share capital of S for cash on 31 December 2021. The fair value of S's net assets at this date were 60,000. The statements of financial position of P and S as at 31 December 2021 are given below. P () S () Property, plant and equipment 120,000 40,000 Investment in S Net current assets 66,000 28,000 15,000 Total Assets 214,000 55,000 Share capital 134,000 45,000 Reserves 80,000 10,000 Total Equity and Liabilities 214,000 55,000 Required: a) Prepare the Consolidated Statement of Financial Position (Balance Sheet) of the Group as at 31 December 2021