please assist with these urgently

QUESTION 3 The following are the condensed statements of financial position of P Ltd and subsidiary at 31 December 2021, the date on which P Ltd acquired the interest in S Ltd STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2021 P Ltd S Ltd ASSETS Property, plant and equipment 2 500 000 2 000 000 Investment in S Ltd: 35 000 shares at cost price 2 250 000 Inventories 1 250 000 1 750 000 Total assets R6 000 000 R3 750 000 EQUITY AND LIABILITIES Share capital (50 000/50 000 shares) 2 500 000 1 500 000 Retained earnings 1 250 000 875 000 Revaluation surplus 875 000 750 000 Long-term borrowings 500 000 250 000 Trade and other payables 875 000 375 000 Total equity and liabilities R6 000 000 R3 750 000 EXTRACT FROM THE STATEMENTS OF PROFIT OR LOSS AND OTHER FOR THE YEAR ENDED 31 DECEMBER 2021 P Ltd S Ltd Profit before tax 1 250 000 962 500 Income tax expense (375 000) (287 500) PROFIT FOR THE YEAR 875 000 675 000 Other comprehensive income for the year TOTAL COMPREHENSIVE INCOME FOR THE YEAR R875 000 R675 000 EXTRACT FROM THE STATEMENTS OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2021 Retained earnings P Ltd S Ltd Balance at 1 January 2021 500 000 250 000 Changes in equity for 2021 Total comprehensive income for the year. Profit for the year 875 000 675 000 Dividend paid (125 000) (50 000) Balance at 31 December 2021 R1 250 000 R875 000 Assume that the identifiable assets acquired and the liabilities assumed at acquisition date are shown at their acquisition date fair values, as determined in terms of IFRS 3. P Ltd elected to measure non-controlling interests at their fair value at the acquisition date. At the acquisition date the directors were of the opinion that the fair value of the shares held by the non-controlling interests was R65,00 each. P Ltd recognised the equity investment in S Ltd in its separate records using the cost price method. There were no movements in the revaluation surpluses of either company during the year ended 31 December 2021. Ignore tax implications. QUESTION 3 (CONTINUED) REQUIRED: Prepare the analysis of the owner's equity of S Ltd at 31 December 2021. Prepare the consolidated statement of financial position of the P Ltd Group at 31 December 2021 to comply with the requirements of IAS 1 Presentation of Financial Statements