*Question 6 Rouge plc acquired 100% of the common shares of Noir plc on January 20X0 and gained control that date the statements of financial position of the two companies were as follows: Noir Rouge million million 100 132 ASSETS Non-current assets Property, plant and equipment Investment in Noir Current assets Total assets EQUITY AND LIABILITIES Ordinary l shares Retained earnings Current liabilities Total equity and liabilities Note: The fair values are the same as the book values Required: Prepare a consolidated statement of financial position for Rouge plc as at 1 January 20X0