• Paul has owned 80% of the share capital of Saul since Sauls incorporation on 1 January 2012, when the fair value of Sauls shares were GH1 each. On 31 December 2014 the summarised Statements of Financial Position of both companies are:

	Paul	Saul
	GH000	GH000
Non-current assets	300	100
Investments: Shares in Saul	80	-
Current assets	100	80
Total assets	480	180
Equity shares at GHC1 each	200	100
Retained Earnings	230	60
Current liabilities	50	20
Total Equity and Liabilities	480	180

Prepare the Consolidated Statement of Financial Position for the Paul group as at 31 December 2014, assuming goodwill is not impaired