Samite at 31 March 2021 are as follows: PRESTIGE SAMITE Non-current Assets GHC000 PPE 36,800 26,500 GHC000 18,500 Investment in Samite 2,000 Investment in Adade 13,000 Other Financial Assets Current Assets: Inventory 12,400 13,800 3,000 Accounts Receivable Cash/Bank 6,400 16,000 2,300 114,500 36,200 Equities and Liabilities Ordinary Shares (GH1) 23,000 8,000 Other Component of Equity 15,000 Retained Earnings. 50,500 17,800 Non-crrent Liabbilities-7% Debentures Current Liabilities-Trade Payables 10,000 16,000 2,000 8,400 114,500 36,200 Additional information: 1. On 1 April 2020, Prestige acquired the following non-current investments: 6,000,000 shares in Samite by an exchange of two shares in Prestige for every four shares in Samite, plus GH1.25 per acquired Samite shares in cash. The market price of each Prestige share at the date of acquisition was GHc6 and the market price of each Samite share at the date of acquisition was GHg3.25. Retained earnings of Samite on 1 April 2020 were GH12,000,000.Prestige acquired 30% of the ordinary shares of Adade Ltd for GH2,000,000 cash. In addition, GH1,000,000 professional cost relating to the acquisition of Samite is included in the cost of the investment of Samite. 2. On the date of acquisition Samite had an internally generated brand name with estimated fair value of GH4,000,000 and an indefinite life. An impairment review at year end reveals that it has suffered impairment of GH800,000. 3. On 1 April 2020, Prestige sold an item of plant to Samite at its agreed fair value of GH5,000,000. Its carrying value prior to the sale was GH4,000,000 and the estimated remaining life of the plant at the date of sale was five years. 4. During the year ended 31 March 2021 Samite sold goods to Prestige for GH5,400,000 at a mark-up of 50% on cost. Prestige had a third of these goods in inventory at 31 March, 2021. There were no intra-group balances. 5/ Prestige values non-controlling interests at fair value at the date of acquisition and the share price of Samite should be used for this purpose. Impairment test at year end concluded that GH03,000,000of goodwill was impairment. 6. Adade's profit after tax for the year to 31 March 2021 is GH800,000. Required: Prepare the consolidated statement of financial position for the Prestige Group as at 31 March 2021.