Pink acquired $80\%$ of the share capital of Blue on $1$ April $2023.$ The retained earnings of Blue on $30$ Sept $2022$ were $135,000.$ No dividends paid by Blue in the year to $30$ Sept $2023.$

The fair value of the $20\%$ non$-$controlling interest at acquisition was $200,000.$

At acquisition the fair value of Blue's plant exceeded its carrying amount by $200,000.$ Plants are depreciated at $20\%$ rate $($straight line method$).$

Goodwill should be written down by $20,000$ of its original value to allow for impairment.

Below are the statements of financial position of as at $30$ Sept $2023.$

Pink

Blue

Assets

$\text{'}000$

$\text{'}000$

Non$-$current assets

Property, plant and equipment

$2300$

$400$

Investment in Blue at cost

$1000$

$3300$

$400$

Current assets

Inventory

$300$

$200$

Receivables

$300$

$200$

Cash

$300$

$100$

$900$

$500$

Total assets

$4200$

$900$

Equity

Share capital

$1000$

$475$

Retained earnings

$2750$

$275$

$3750$

$750$

Liabilities

Current liabilities

$450$

$150$

Total equity and liabilities

$4200$

$900$

During the year Pink sold goods to Blue for $120,000$ at a mark$-$up of $20\%.75\%$ of the goods are still in the warehouse of Pink on $30$ Sept $2023.$

The currents liabilities of Pink include $50,000$ owed to Blue on $30$ September $2023.$

Prepare the consolidated statement of financial position of Pink Group as at $30$ September $2023,$ assuming the group uses the fair value method to account for non$-$controlling interest.

Include all relevant workings.