The following balance sheets have been prepared as at 31 October 2021. Scott Lake Non-current assets Tangible, at NBV Investments 100,000 shares in Lake at cost 160,000 shares in Green Ltd. Current assets Inventory, at cost Receivables Bank Capital and liabilities SI ordinary shares Share Premium Retained earnings Current liabilities Trade liabilities $'000 General reserve Retained earnings 100 70 40 500 140 230 $'000 280 250 300 210 1.040 870 170 1.040 $'000 70 40 30 100 60 70 $'000 $'000 Lake as at 31 Oct. 2019 $'000 30 60 120 140 260 230 30 260 90 70 50 200 60 90 Green $'000 220 210 430 Additional information: (a) There were no inter-company trading during the year. (b) The subsidiaries had the following balances on their reserve accounts at their dates of acquisition. Green as at 31 Oct. 2016 $'000 50 80 350 80 430 Additional information: (a) There were no inter-company trading during the year. (b) The subsidiaries had the following balances on their reserve accounts at their dates of acquisition. General reserve Retained earnings Lake as at 31 Oct. 2019 $'000 30 60 Green as at 31 Oct. 2016 $'000 50 80 (c) The goodwill arising from the acquisition was impaired. The amount of the impairment was Lake $12,000 and Green $18,000. Required Prepare the consolidated balance sheet of Scott ple as at 31 October 2021.