Plum Company purchased 75% an the share capital of Sam company on Janaary 12017 for $60,000 when the retained earnings of Sam company were $5000. The fair value of the NCI in S company at that date was $15,000. The Statemeats of Financial position of Mum Company and San company as at 31 December 2017 are as follows. Plum Company Statement Of Financial Pocition Assets $ 110,000 Current assets Total assets, 000 155,000 Equity and Liability Equity 80,00051 ordinary shares 80,000 Refained eamings 55.000 135.000 Current Liability 20.0010 Total equity and liability 155.000 Sam Company Statement of Financial Position Assets 5 Tangible non-current assets 35,000. Curreat assets 40, 000 Total Asscts 75.000 Equity 40,9000$1 ordinary shares 40,000 Retained carnings 15000 55,000 Cutrent Liability 20.000 Total Equity and Liability 75, 000 You are required to: Prepare the consolidated satement of financial position as at 31 December 2017