Question 5: The following SFPs have been prepared at 31 December 20X8. Dickens Jones $ Non-current assets: Tangible assets Investments Shares in Jones 18.000 85,000 60,000 Current assets 145.000 160,000 84.000 305.000 102,000 Capital and reserves: Called-up share capital Share premium Retained earnings 65,000 35,000 70,000 20,000 10,000 25,000 Current liabilities 170,000 135,000 55,000 47.000 305,000 102,000 Dickens acquired its 80% holding in Jones on 1 January 20x8, when Jones' retained earnings stood at $20,000. On this date, the fair value of the 20% non-controlling shareholding in Jones was $12,500. There has been no impairment of goodwill since acquisition Prepare the consolidated statement of financial position of Dickens as at 31 December 20x8