Statement of Financial Position 30 June 2015 Reticulum Ltd Dorado Ltd Cash f 13 000 f 14 000 Accounts receivable 30 000 25 000 Inventory 70 000 50 000 Investment in Dorado Ltd 102 000 Plant 200 000 80 000 Accumulated depreciation (85 000) (44 000) Total assets $330 000 $125 000 Provisions 65 000 10 000 Payables 20 000 5 000 Total liabilities E 85 000 & 15 000 Share capital 150 000 50 000 General reserve 35 000 5 000 Retained earnings 60 000 55 000 Total equity 245 000 110 000 Total liabilities and equity $330 000 $125 000 Required 1. Prepare the consolidation worksheet entries for the preparation of consolidated financial statements for Reticulum Ltd and its subsidiary, Dorado Lid, as at 1 July 2013. 2. Prepare the consolidation worksheet entries and the consolidation worksheet for the preparation of consolidated financial statements for Reticulum Ltd and its subsidiary, Dorado Lid, as at 30 June 2015