The Balance Sheets of Yellow plc and Green plc immediately after the purchase of 100% of Green are as below. Yellow Green 100 20 Tangible Fixed Assets Investment Goodwill 40 Current assets 130 30 Current Liabilities -50 -10 220 40 Total Net assets Share Capital Reserves 150 25 70 IS 220 40 Reserves and investment included in the consolidated balance sheet of the group immediately post acquisition are: 85,0 B) 70,0 55.40 D) None of the above