please provide workings

All workings should be provided!!! Not only answers. Rome purchased 75% of Madrid for $2,000,000 ten years ago when the balance on its retained earnings was $1,044,000. The statements of financial position of the two companies as at 31 March 2017 are: Rome Madrid $'000 $'000 Non-current assets Investment in Madrid 2,000 Land and buildings 3,350 Plant and equipment 1,010 2.210 Motor vehicles 510 345 6,870 2,555 Current assets Inventories 890 352 Trade receivables 1,372 Cash and cash equivalents 2,351 917 9,221 3,472 Equity Share capital - $1 ordinary shares 1,000 500 Retained earnings 4,225 2,610 Revaluation surplus 2,500 7,725 3,110 Non-current liabilities 10% debentures 500 Current liabilities Trade payables 996 362 9,221 3,472 514 51 89 The following additional information is available: (1) Included in trade receivables of Rome are amounts owed by Madrid of $75,000. Madrid partly repaid the debt for $39.000, but this amount is still in transit at the year end. (2) Included in the inventories of Madrid are items purchased from Rome during the year for $31,200. Rome marks up its goods by 30% to achieve its selling price. (3) Madrid shares were trading at $4.40 just prior to acquisition by Rome and this price is used to value non-controlling interests. Required Prepare the consolidated statement of financial position for the Rome group of companies as at 31 March 2017. It is the group policy to value the non-controlling interests at full (or fair) value