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On January 1, 20x1, Health Co acquired 70% interest in Wealth Co. The financial statements of the combining entities right after the business combination are as follows: Health Co. Wealth Co. Cash 100,000 20,000 Accounts Receivable 120,000 40.000 Inventory 400,000 100.000 Investment in Subsidiary 560,000 Prepaid Assets 30,000 10,000 Building, net 1,200,000 400,000 Total Assets 2,410,000 570,000 Accounts Payable 70,000 90,000 Share Capital 1,000,000 200,000 Share Premium 350,000 50,000 Retained Earnings 990,000 230,000 Total Liabilities and Equity 2,410,000 570,000 The carrying amount of Wealth's assets and liabilities approximate the acquisition date fair values, except as follows: Carrying Amount Fair Value Accounts Receivable 40,000 20,000 Building, net 400.000 540,000 Health measured the NCI at "proportionate share". Requirement: Prepare the consolidated statement of financial position