The following are the summarized statements of financial position of a group of companies as at 31st December 2020.

Particular ABC Ltd. (Amount in Tk.)

XYZ Ltd. (Amount in Tk.)

Non-Current Asset Property Plant Equipment 243,000 79,000 Investment (48,000 Tk. 1 Shares in XYZ Ltd.) 77,000 ------- Current Assets 53,000 45,000 Total Assets 373,000 124,000

Equity & Liabilities Share Capital (Tk. 1 Ordinary) 213,000 68,000 Retained Earnings 78,000 29,000 Total Equity 291,000 97,000 Liabilities 82,000 27,000 Total Equity & Liabilities 373,000 124,000 ABC Ltd. acquired its shares in XYZ Ltd. during the year, when retained earnings were Tk. 14,500. At the end of 2020, the goodwill impairment review revealed a loss of Tk. 2,800 in relation to the acquisition of XYZ Ltd.

During November 2020, XYZ Ltd. had sold goods to ABC Ltd. for Tk. 14,000 at a mark- up on cost of 25% and half of the goods were still held by ABC Ltd. at 31st December

2020. Requirement: Prepare the consolidated statement of financial position of ABC Ltd. at 31st December 2020.