The following summarised balances relates to the Shacman Group of Companies as at 2021 March 31. Shacman Ltd Isuzu Ltd Mack Ltd Non-Current Assets $000 Property, Plant, Equipment 24 000 000 $000 2 260 000 $000 1 200 000 Investment in Isuzu Ltd 2 600 000 Investment in Mack Ltd 4 400 000 Current Assets Inventory 1 200 000 400 000 600 000 Accounts Receivables 1 180 000 300 000 300 000 Bank Balance 500 000 20 000 140 000 2 880 000 720 000 1 040 000 33 880 000 2 980 000 2 240 000 Total Assets. Equity Ordinary Shares ($) 26 400 000 1 700 000 1 200 000 Profit and Loss 3 840 000 720 000 240 000 30 240 000 2 420 000 1 440 000 Current Liabilities Trade Payables 2 640 000 500 000 700 000 Other Accrued Liabilities 1 000 000 60 000 100 000 3 640 000 560 000 800 000 Total Equity and Liabilities. 33 880 000 2.980 000 2 240 000 ditional Information: i. Shacman purchased 70% holding in Isuzu on 2019 April 01 when Isuzu's profit and loss account balance was $400 000. ii. Shacman purchased 80% holding in Mack on 2018 April 01. At that date Mack's profit and loss account balance was $200 000. iii. During the year to 2021 March 31, Shacman purchased goods from Isuzu for $320 000. Isuzu had invoiced Shacman for these goods at cost plus 25%. Half of these goods were in stock at year end. iv. At 2021 March 31, the following intra-group debts were still outstanding: Required: Shacman owed Isuzu $160 000 Mack owed Shacman $120 000 The Shacman Group of Companies Consolidated Statement of Financial Position as at 2021 March 31.