The balance sheet of Imperial Plc and its two subsidiaries Metric plc and Quantum plc as at 31 December 2019 were as follows: Balance sheets at 31 December 2020 Imperial Metric Quantum K000 K000 K000 Non-current assets Tangible assets 525 210 60 Investments 100,000 shares Metric plc 140 - - 40,000 shares Quantum 32 - - 697 210 60 Current assets Inventory 63 83 28 Debtors Trade debtors 60 36 15 Metric plc 24 - - Quantum 16 9 - Cash at bank 10 7 2 Creditors: amounts falling within one year Trade credits (120) (68) (46) Imperial - (22) (16) Metric - - (8) Net current assets 53 45 (25) Total assets less current liabilities 750 255 35 ==== ==== === Capital and reserves Called-up share capital (K1 shares) 400 150 50 Reserves brought forward 200 45 - Income statement for 2019 150 60 (15) 750 255 35 === === === The following additional information is available: 1. At 31 December 2019, goods transferred at cost K2,000 were in transit between Imperial plc and Metric plc. A cheque for K1,000 was in transit between Quantum plc and Metric. 2. The closing inventory of Imperial plc included goods supplied by Metric plc at an invoiced value of K3,600. Metric plc had priced these goods at cost plus 20 per cent, the standard group markup. 3. Imperial plc purchased all its investments in its subsidiaries on 1 January 2019. Required: consolidated balance sheet for Imperial Group as at 31 December 2019.