The draft sheets of Oaks and its subsidiary Chestnut at 30 September 2022 are as follows: The following information is also available: i. Oak purchased 360,000 shares in Chestnut some years ago when that company had a credit balance of $105,000 in retained earnings. The goodwill had been impaired and was fully written off through the income statement by 30 September 2021. ii. For the purpose of the takeover, the land of Chestnut was revalued at 120,000 in excess of its book value. This was not reflected in the accounts of Chestnut Ltd. Land is not depreciated. iii. At 30 September 2022 Chestnut owed Oak $15,000 for goods purchased. iv. The inventory of Chestnut includes goods purchased from Oak at a price which includes a profit to Oak of $10,500. Required: (NB - SHOW ALL WORKINGS) Prepare the Consolidated Statement of Financial Position for Oak as at 30 September 2022. (Total 20 marks)