Prepare the Consolidated Statements of Financial Position as at $31$ December $2020.$

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The summarised Statements of Financial Position of Basement Ltd and its subsidiary Baller Ltd as at 31 December 2020 are as follows: Assets: Non-current assets: Property, plant and equipment at cost Investment in Baller Ltd Current Assets: Inventories Trade receivables: Basement Ltd Other Cash at Bank Total Assets Equity and Liabilities Equity Ordinary Share Capital at 1 each Revaluation Reserve Retained earnings Liabilities Current Liabilities: Trade Payables: Baller Ltd Other payables Total Equity and Liabilities Basement Ltd ' 000 300,000 180.000 480,000 18,000 96,000 12.000 126,000 606,000 270,000 72,000 156,000 498,000 48,000 60.000 108,000 606,000 Baller Ltd ' 000 240,000 240,000 48,000 60,000 42,000 = 150,000 390,000 150,000 30,000 168,000 348,000 42.000 42,000 390,000