The statements of financial position for Apple Plc, Pear Ltd and Mulberry Ltd as at 31 December 2019 are given below: Non-current assets (land) Investments Inventory Trade receivables Cash Inter-company receivable from Pear Inter-company receivable from Mulberry Total assets Share capital Retained profits Bonds (10%) Inter-company payable to Apple Trade payables Capital, reserves and liabilities Apple 580,000 1,920,000 200,000 380,000 140,000 80,000 160,000 3,460,000 2,000,000 1,380,000 20,000 60,000 3,460,000 Pear 1,910,000 400,000 700,000 140,000 3,150,000 600,000 1,740,000 80,000 80,000 650,000 3,150,000 Mulberry 1,400,000 1,000,000 400,000 180,000 2,980,000 400,000 2,000,000 160,000 420,000 2,980,000 Apple Plc acquired 60% of Pear Ltd on 1 January 2014 for 920,000 when Pear Ltd's share capital and reserves were 640,000. The fair value of Pear Ltd's non-current assets (land) on 1 January 2014 was 2,000,000 and this revaluation has not been incorporated into Pear Ltd's accounts. Apple Plc also acquired 70% of the bonds in Pear Ltd for 120,000 on 1 January 2014. Apple Plc acquired 25% of Mulberry Ltd on 1 January 2015 for 800,000 when Mulberry Ltd's share capital and reserves were 600,000. The fair value of Mulberry Ltd's non-current assets on 1 January 2015 was 1,600,000 and this revaluation has not been incorporated into Mulberry Ltd's accounts. Apple Ple's policy is to capitalise goodwill on shares. Impairment of 20% of the goodwill on the shares in Pear Ltd and impairment of 20% of the goodwill on the shares of Mulberry Ltd arises in 2019. No goodwill impairment arises on bonds. In 2019, Apple Plc acquired inventory from Pear Ltd for 100,000 which had cost Pear Ltd 60,000 and inventory from Mulberry Ltd for 200,000 which had cost Mulberry Ltd 100,000. This inventory remains unsold at the statement of financial position date. Bond interest of 10% per annum has not been paid by Apple Plc and Pear Ltd at the year end. Neither company has accounted for this interest. Required: Prepare the consolidated statement of financial position for Apple Plc as at 31 December 2019. (20 marks)