The following are the balance sheets of Jamaica Limited, Barbados Limited and Trinidad Limited, as at the 31 December 2019 . The three companies are major players in the retail food industry. Jamaica Limited acquired 70% of the shares in Barbados Limited on January 12017 when the reserve balances were as follows: General reserves: $10,000 and retained earnings $12000. The acquisition of Barbados Limited consisted of a cash payment of $600,000 to be settled in four years' time (cost of capital 8% ) and a share exchange of 4 shares in Jamaica Limited for every 5 shares acquired in Barbados Limited. The market price for a Jamaica Limited share at that date was $2.80. To date the acquisition of Barbados Limited has not been recorded. On 1 July 2020 Jamaica Limited acquired 40,000 shares in Trinidad Limited for cash at a price of \$2.20 per share. For the year ended 31 December 2019 Trinidad Limited reported a profit of $72,000 (assume profit acerued evenly during the year). 1. At the date of the acquisition the directors of Jamaica Limited determined that the fair market value of land owned by Barbados Limited was $240000, however no adjustments were made. 2. At December 312019 , the goodwill acquired was impaired by $30,000. 3. During the year Jamaica Limited sold goods to Barbados Limited for $80,000, after charging a mark-up of 20%. At 31 December 2018 only 70% of the goods were sold. 4. During the year Barbados Limited transferred a motor vehicle to Jamaica Limited at a price of $190,000, the motor vehicle was new and cost Barbados Limited $80,000. Jamaica Limited depreciated the motor vehicle at 10% of the cost to them. 5. Non-Controlling Interest should be valued at $1.70 per share at acquisition date. 6. At the 31 December 2019 Jamaica Limited showed accounts receivable from Barbados Limited of $12,000. The books of Barbados Limited showed accounts payable to Jamaica Limited of $9,000. The difference was due to cash paid by Barbados Limited of $3,000 which was not received by Jamaica Limited until 10 January 2020. Required: Prepare the Consolidated Balance Sheet for the Jamaica Limited Group as at 31 December 2022 (36 marks)