Practice: Alpha acquired 100% of the ordinary shares of Beta on January 1, 20x1, which was incorporated on that date. Statements of Financial Position of each the two companies were as follows, as December 31, 20x3: Alpha Beta Current assets 8,000 9,000 Non-current assets 25,000 12,000 Investment in Beta, at cost 10,000 TOTAL ASSETS 43,000 21,000 Current liabilities 3,000 3,000 Share capital - P1 shares 25,000 10,000 Retained earnings 15,000 8,000 TOTAL LIABILITIES AND EQUITY 43,000 21,000 Requirement: Prepare the Statement of Financial Position at December 31, 20x3 for the Alpha group