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Port Ltd and Soon Ltd have produced the following statements at 30 June 2020 Statements of financial position as at 30 June 2020: Rs'000 Rs'000 ASSETS Non-current Assets PPE 600,000 250,000 Motor Van 100,000 50,000 Investments 600,000 1,300,000 300,000 Current Assets Inventory Trade receivables Cash and cash equivalent 425,000 250,000 125,000 400,000 600,000 800,000 1,000,000 Total Assets 2,100,000 1,300,000 EQUITY AND LIABILITIES Ordinary shares of Rs1 each Retained earnings Capital reserves 900,000 400,000 300,000 400,000 350,000 250,000 1,600,000 1,000,000 Non-current liabilities Long term borrowings 300,000 125,000 Current liabilities Trade payables Bank overdraft 200,000 100,000 75,000 300,000 500,000 2,100,000 Total equity and liabilities 1,300,000 The following additional information is relevant to the preparation of the financial statements of Port group: (0) Port Ltd acquired 80% of the ordinary share of Soon Ltd many years ago, when the retained earnings of Soon Ltd were Rs30 million and capital reserves were Rs20 million. Consideration transferred was Rs600 million. (ii) At the date of acquisition, the plant and equipment of Soon Ltd was revalued upwards by Rs35 million, although this revaluation was not recorded in the accounts of Soon Ltd. Depreciation would have been Rs5 million greater had it been based on the revalued figure. (iii) Soon Ltd sold goods costing Rs24 million to Port Ltd at a margin of 20%. These goods were still unsold at the year end. (iv) At 30 June 2018, Soon Ltd had invoiced Port Ltd Rs4 million for goods which Port Ltd had not been received and was due. (v) At 30 June 2018, Port Ltd had receivables of Rs 100 million owed by Soon Ltd and payables of Rs75 million owed to Soon Ltd. (vi) It is the company policy to value non-controlling interest at full fair value. At the acquisition date, non-controlling shares of Soon Ltd were valued at a market price of Rs2.00 per share. (vii) 10% of the goodwill on acquisition is to be amortized. REQUIRED: Prepare the consolidated statement of financial position of Port Ltd as at 30 June 2019