The balance sheets of Alpha Ltd, Beta Ltd & Delta Ltd on 31.12.X6 were:- Fixed (n-c) assets Alpha 233,400 Beta 255,600 Delta 121,000 H Investments in: Beta Ltd 300,000 Delta Ltd 70,000 ----- 25% Net current assets 94,300 79,700 117,600 80% Net assets 697,700 335,300 238,600 S A Financed by: ISC 1NV 350,000 250,000 150,000 Profit/Loss account 30,000 20,000 10,000 Revenue reserves 317,700 65,300 78,600 Shareholder funds 697,700 335,300 238,600 (i) Alpha bought 200,000 shares in Beta at 1.50 per share on 31.12.X3 when Beta's revenue reserve balance was 44,000. (ii) Alpha bought 37,500 shares in Delta for 70,000 on 31.12.X4 when Delta's revenue reserve balance was 56,600. Required: Prepare the consolidated accounts of Alpha Group at 31.12.X6. (Assume fair value of net assets in Beta & Delta equalled their book values when Alpha purchased shares in those companies.)