The following are the summarized statements of financial position of a group of companies as at 31 December 2019. Non-current assets: Property, plant and equipment Investments 40,000 Tk. 1 shares in Alpha Ltd 12,000 6% loan notes of Alpha Ltd 30,000 Tk. 1 shares in Beta Ltd Current assets Total assets Equity: Share capital (Tk. 1 ordinary) Revaluation surplus Retained earnings Total equity Non-current liabilities-Loan notes Current liabilities Total equity and liabilities Delta Ltd Tk. 90,000 50,000 12,000 45,000 203,000 400,000 190,000 60,000 250,000 150,000 400,000 Alpha Ltd Tk. 60,000 70,000 130,000 50,000 10,000 30,000 90,000 20,000 20,000 130,000 Beta Ltd Tk. 50,000 30,000 80,000 40,000 16,000 56,000 24,000 80.000 Delta Ltd purchased its shares and loan notes in Alpha Ltd five years ago when there were retained earnings of Tk. 20,000 and a balance on its revaluation surplus of Tk. 10,000. Beta Ltd had retained earnings of Tk. 16,000 when Delta Ltd acquired its shares on 1 January 2019. At the end of 2019 the goodwill impairment review revealed a loss of Tk. 300 in relation to the goodwill acquired in the business combination with Beta Ltd. During November 2019, Alpha Ltd had sold goods to Beta Ltd for Tk. 12,000 at a markup on cost of 20%. Half of these goods were still held by Beta Ltd at 31 December 2019. Delta Ltd prefers to measure goodwill and the non-controlling interest using the proportionate method wherever possible. Required: Prepare the consolidated statement of financial position as at 31 December 2019 of Delta Ltd and its subsidiaries.