Q5. The following SFPs have been prepared at 31 December 20X8. D ($) J ($) Investment Share in J 60,000 Property. Plant, and equipment 85,000 18000 145,000 Current Assets: 160,000 84,000 305,000 102,000 Equity: Share Capital 65,000 20,000 Share Premium 35,000 10,000 Retain earnings 70,000 25,000 170,000 55,000 Current Liabilities 135,000 47,000 305,000 102.000 D acquired its 80% holding in J on 1 January 20X8, when JsTMretained earnings stood at $20,000. On this date, the fair value of the 20% non-controlling shareholding in J was $12,500. Furthermore, company has 30000 impairment loss at reporting date. The D Group uses the net asset method to value the non-controlling interest. Prepare the consolidated statement of financial position of D as at 31 December 20X8