The following information is also relevant: - Caddis acquired 1,600,000 shares in Black on 1 October 2021 paying 4 per share. - The internally generated brand name was valued at 800,000 by the directors of Black on 30 September 2022. - The inventory of Caddis includes goods bought at a transfer price of 100,000 purchased from Black since the acquisition. All transfers were marked up by 25%. - The receivables of Caddis include an amount owing from Black of 300,000. This does not agree with the corresponding amount in the books of Black due to a cash payment of 50,000 made on 30 September 2022 which had not been received by Caddis at the year-end - It is group policy to value the non-controiling interest using the fair value at the date of acquisition. At the date of acquisition the fair value of non-controlling interest in Black was 190,000 - As of 30th of September 2022 there is no need to impair goodwill. Required: Prepare the consolidated statement of financial position for the Caddis Group as at 30 September 2022. (25 marks) Scanned with CamScanner (Total 45 marks)