Q1. The following information relates to A Company Ltd. and B Company Ltd. as at 31/12/2021 A Co. Ltd. B Co. Ltd. GHe GH Tangible non-current assets 28,000 22,000 Other intangible assets 8,000 5,000 Investment in B Co. Ltd. 17,000 nil Current assets 22,000 8.000 75.000 35.000 Financed by Equity share capital at GHl each 38,000 15,000 income surplus 18,000 9,000 Current liabilities 19.000 11,000 75,000 35.000 1. A Co. Ltd. acquired 100% of all the equity shares of B Co. Ltd. on 31/12/2020 for a cost of GH15,000. Ignore any deferred tax implications on the acquisition after one year's time. Note: the acquisition date is 31/12/2020 and the balance sheet date is also 31/12/2021. The time interval is only one year. Required: Prepare the consolidated statement of financial position (balance sheet) of Parent Ltd. and its subsidiary as at 31/12/2021 for internal use in accordance with the Companies Act, 2019 Act 992, section 131 and IFRS 3 Business Combination and other applicable IFRSS for internal use.