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Exercise 2: Alpha Co purchased 1,450,000 ordinary shares in Beta Co in 20X0, when the general reserve of Beta stood at $400,000 and there were no retained earnings. The statements of financial position of the two companies as at 31 December 20X4 are set out below. ASSETS Alpha $'000 Beta $'000 Non-Current Asset: Property Plant and Equipment Investment in Beta at cost 8,868 1,450 10,318 1,787 0 1,787 Current Asset Inventories Receivables Cash 1,983 1,462 25 3,470 13,788 1,425 1,307 16 2,748 4,535 Total Equity and Liabilities Share capital (50c ordinary shares) 5,500 1,000 General reserve 1,200 800 Retained earnings 485 100 Total Equity 7,185 1,900 Non-Current Liabilities Borrowings 10% 4,000 Borrowings 15% 500 Total non-current liabilities 4,000 500 Current Liabilities Bank overdraft 1,176 840 Trade payables 887 1,077 Taxation 540 218 Total current liabilities 2,603 2,135 Total liabilities 6,603 2,635 Total equity and liabilities 13,788 4,535 At the end of the reporting period the current account of Alpha with Beta was agreed at $23,000 owed by Beta. This account is included in the appropriate receivable and trade payable balances shown above. There has been no impairment of goodwill since the date of acquisition. It is the group's policy to value the non-controlling interest at its proportionate share of the fair value of the subsidiary's net assets Required: (a) Prepare a consolidated statement of financial position for the Alpha Beta Group. (b) Show the alterations necessary to the group statement of financial position if the intragroup balance owed by Beta to Alpha represented an invoice for goods sold by Alpha to Beta at a mark-up of 15% on cost, and still unsold by Beta at 31 December 20X4