Prepare the consolidated financial statements for PC PLC and its subsidiary, TV PLC for the year ended 31 March 2023 in accordance with International Financial Reporting Standards. For your support the complicated calculation of Goodwill and Non-controlling interest has already been calculated goodwill is 250 and Non-controlling interest is 1513 you can just add it exactly in the consolidated calculation. You are required to adjust the investment, share capital, and retained earnings only. Statements of financial position as at 31 March 2023 PC plc TV plc Non-Current Assets: Land 2500 2000 Plant & Equipment 8500 5200 Investment 4000 Goodwill Current Assets: Inventory 1100 200 Receivables 1200 1400 Bank 3500 2000 Total Assets 20800 10800 Equity & Liabilities: Share Capital 5000 2200 Non-Controlling interest Retained Earnings 2300 2800 Long-term Liabilities: Bank Loan 7000 4000 Current Liabilities: Trade Payables 6500 1800 Total equity & Liabilities 20800 10800