Pane purchased 126 million shares in Sour on 1 July 2020. Pane issued a total 80 million shares in itself to pay for the purchase of its shares in Sour. The market value of Pane shares and Sour shares at this date was 2.80 and 2.50 respectively. The retained earnings made by Sour during the year ended 31 December 2020 were 36 million. The balance sheets of the two companies at 31 December 2020 are shown below. Balance Sheets at 31 December 2020 Pane Em Non-current Assets Property plant and equipment Equity Investments at cost Current Assets Inventories Trade receivables Cash and bank Total assets Equity and liabilities Capital and reserves Ordinary share capital (1 each) Share premium account Retained earnings Non-current liabilities 4% loan Current liabilities Trade payables Current tax payable Total equity and liabilities Em 122 134 79 92 163 Em 610 224 834 335 1.169 450 144 270 864 50 255 1169 Sour Em 23 69 20 60 240 nil 240 150 390 180 nil 110 290 20 80 390 The following information is relevant: The fair value of land in Sour was 25 million greater than its book value on 1 July 2020. Between 1 July 2020 and 31 December 2020 Sour sold goods to Pane and recorded a profit of Egm on these sales. Pane still had all these goods within its inventory at 31* December 2020. An impairment test on 31 December 2020 showed that the consolidated goodwill should be written down by 5 million. NCI is reported at fair value, thus full goodwill is reported. Required: Prepare the consolidated balance sheet of Pane as at 31st December 2020