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 KOOO KOOO KOOO Non-current assets Tangible assets 525 210 60 Investments 140 100,000 shares Metric plc 40,000 shares Quantum 32 697 210 60 Current assets Inventory 63 83 28 Debtors 60 36 15 Trade debtors 24 Metric plc 16 Quantum NI 10 N Cash at bank Creditors: amounts falling within one year (120) (46) Trade credits (68) (22) (16) Imperial (8) Metric 53 45 (25) Net current assets 750 255 35 Total assets less current liabilities == === Capital and reserves Called-up share capital (K1 shares) 400 150 50 200 45 Reserves brought forward Income statement for 2019 150 750 60 255 (15) 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: Prepare a consolidated balance sheet for Imperial Group as at 31 December 2019. (20 Marks)