Question. No, (10) The draft balance sheets of three companies as at 30 September 2005 are as follows Paul E. T Simoni.id Anhul.14 T Noncurrenties Property, plant and equipment 097.210 618,010 349,400 Investments 160,000 stures in Simon Ltd 562.000 80,000 shares in Arthur L. 184.000 1.443.210 618,010 349,400 Current assets Inventories 495.165 318.619 286,925 Trade receivables 415,717 320.540 251.065 Cash 101.224 95.000 HORI Total assets 2.455.66 1.452.179 Capital and reserves Ordinary share capital 600,000 200.000 200,000 Retained earnings LOSAXO 20.00 163000 Total Equity 1.615,XX) 1.030,000 13,000 Non-current liabilities 400.000 150.000 100.000 Current liabilities Traile payables . 282170 20.4.21 Total equity and liabilities 455166 1.4592179 AL Adibitional information Paul Lad purchased the shares in Sinen on October 2010 when the retained carnings of Simon Lid were TK 500,000 The hates in Arthur Lid wete acquired on October 2012 when the detained camnings were 242.000 Page 4 of Included in the inventory figure for Paul Ladis inventory valued at T 20.000) which had been purchased from Simon Lud at cost plus 25% Included in the trade payables figure of Paul Ladies TK 18,000 payable to Arthur Lad, the sunt receivable heing tooded in the trade receivables figure of Arthur L. Impairment reviews to date huve revealed a total of 1,000 to be written off goodwill in respect of Simon Liland TL 2.000 off in respect of Pall Led's investment in Arthur Requirements Prepare the consolidated balance sheet for Paul Led as at 30 September 2015 Question. No, (10) The draft balance sheets of three companies as at 30 September 2005 are as follows Paul E. T Simoni.id Anhul.14 T Noncurrenties Property, plant and equipment 097.210 618,010 349,400 Investments 160,000 stures in Simon Ltd 562.000 80,000 shares in Arthur L. 184.000 1.443.210 618,010 349,400 Current assets Inventories 495.165 318.619 286,925 Trade receivables 415,717 320.540 251.065 Cash 101.224 95.000 HORI Total assets 2.455.66 1.452.179 Capital and reserves Ordinary share capital 600,000 200.000 200,000 Retained earnings LOSAXO 20.00 163000 Total Equity 1.615,XX) 1.030,000 13,000 Non-current liabilities 400.000 150.000 100.000 Current liabilities Traile payables . 282170 20.4.21 Total equity and liabilities 455166 1.4592179 AL Adibitional information Paul Lad purchased the shares in Sinen on October 2010 when the retained carnings of Simon Lid were TK 500,000 The hates in Arthur Lid wete acquired on October 2012 when the detained camnings were 242.000 Page 4 of Included in the inventory figure for Paul Ladis inventory valued at T 20.000) which had been purchased from Simon Lud at cost plus 25% Included in the trade payables figure of Paul Ladies TK 18,000 payable to Arthur Lad, the sunt receivable heing tooded in the trade receivables figure of Arthur L. Impairment reviews to date huve revealed a total of 1,000 to be written off goodwill in respect of Simon Liland TL 2.000 off in respect of Pall Led's investment in Arthur Requirements Prepare the consolidated balance sheet for Paul Led as at 30 September 2015