The following SFPs have been prepared at 31 December 20X8. Dickens $ Jones $ 85,000 18,000 Non-current assets: Property, plant & equipment Investments: Shares in Jones Current assets 60,000 160,000 84,000 305,000 102,000 Equity: Ordinary $1 shares Share premium Retained earnings 65,000 35,000 70,000 20,000 10,000 25,000 Current liabilities 170,000 135,000 55,000 47,000 305,000 102,000 Dickens acquired 16,000 ordinary $1 shares in Jones on 1 January 20x8, when Jones' retained earnings stood at $20,000 and share premium was $10,000.On this date, the fair value of the 20% non- controlling shareholding in Jones was $12,500. The Dickens Group uses the fair value method to value the non- controlling interest. Prepare the consolidated statement of financial position of Dickens as at 31 December 20X8