Thanks can you please show workings not in excel form please

SECTION A COMPULSORY QUESTION 1 [40 MARKS] Paul Ltd, a public listed company, acquired 1200 million (75%) equity shares in Sarentis Ltd on 01 April 2016. The purchase consideration was made up of. A cash payment of $ 240 million A share exchange of one share in Paul Ltd for every two shares acquired in Sarentis Ltd. The market value of Paul Ltd share at the date of acquisition was $ 0.95 cents each. . Paul Ltd has only recorded the cash payment of $ 240 million. The statement of financial positions of the two companies at 31 March 2017 are shown below: Paul Ltd $ million Sarentis Ltd $ million Non-current assets 680 Property, plant & equipment Investment Total non-current assets 1,240 280 1,520 680 Current assets Inventory Trade receivables Bank Total current assets 152 168 44 88 66 198 320 Total assets 1,840 878 400 Equity and liabilities Capital and reserves Equity shares of $ 0.25 each Share premium Retained earnings Total capital and reserves 500 100 600 1,200 280 680 Non-current liabilities 10% loan notes 240 38 Current liabilities Trade payables Tax payable Overdraft Total current liabilities 114 46 260 90 50 400 160 Total equity and liabilities 1,840 878 The following information is relevant: (0) Paul Ltd's policy is to value the non-controlling interests using the fair value of the subsidiary's identifiable net assets. The share price of Sarentis Ltd should be used which was $ 0.32 per share at the date of acquisition to determine the fair value of the non-controlling interests. (ii) The retained earnings of Sarentis Ltd at the date of acquisition was $ 240 million (iii) At the date of acquisition the fair values of Sarentis's net assets were approximately equal to their carrying amounts with the exception of its properties. These properties had a fair value of $ 80 million in excess of their carrying amounts and expected life of 20 years. The fair values of properties have not been reflected in Sarentis's statement of financial position. (iv) The goodwill of Sarentis Ltd has been impaired by $ 80 million by 31 March 2017 (v) in the post-acquisition period, Paul Ltd had made inter-company sales to Sarentis Ltd of $ 500,000 making a profit margin of 25% and $ 125,000 of these goods were in inventory at 31 March 2017. (vi) Paul Ltd holds a small number of shares in several other companies at a cost of $ 40 million. REQUIRED Prepare the consolidated statement of financial position of Paul Ltd as at 31 March 2017