Pineapple (P) bought 675,000 shares of Savana on 1 January 20X6 when the retained earnings of Savana stood at $375,000, given below are the statements of financial position as at 31 December 20X9:

	Pineapple	Savana
	$000	$000
Non-Current Assets
Land	950	450
Plant &Equipment	670	300
Investments	584
	2,204	750
CA
Inventory	650	175
Receivables	490	460
Bank	555	350
	1,695	985
Total Assets	3,899	1,735
Equity
Share Capital $ 1	1,800	900
RE	1,500	335
	3,300	1,235
NCL	670	350
CL	600	150
	1,270	500
Total Equity & Liabilities	3,350	1,735

Additional information

1. Pineapple paid $ in cash for the investment in Soweto and issued two shares for any five shares received from Soweto. The market price of Pretorias shares at the time of acquisition was $1.75 per share. In addition, Pretoria promised to pay $ 180,000 in 5 years time. Soweto has only recorded cash in its books. Cost of capital is 10%
2. Soweto transferred goods to Pretoria at a mark-up of 25%. These goods had cost Soweto $50,000. At the year-end, half of these goods were still in the inventory.
3. At the reporting date, Pretoria recorded a payable to Soweto of $50,000. This did not agree to the corresponding amount in Sowetos financial statements of $ 70,000. The difference was a cash in transit.
4. The Pretoria group uses the proportion method to value the NCI.
5. Goodwill has been impaired by 250,000
6. At the time of acquisition, Land in the books of Soweto was discovered to be having a fair value of $ 350,000. Equipment had a fair value of $100,000 above its carrying value and had a remaining life of 5years at the time of acquisition.

Required prepare the consolidated statement of Financial Position of the Pretoria Group as at 31 December 20X9.