The following summarized statements of financial position are provided for William Ltd. and Mary Plc as at 30 June 2018: William Ltd S000 16,700 12.000 Mary Plc S000 10.200 Non-current assets Investment in Mary Pic Current assets Inventory Receivables Cash Total Assets 5,750 4.250 2,500 41.200 3,400 2,950 1,450 18.000 Equity Share capital $1 Retained earnings 20,000 12,600 5.000 7.900 Current liabilities Payables Total Equity & Liabilities 8,600 41.200 5.100 18.000 Additional Information: William Ltd acquired 80% of Mary Plc three years ago when the balance on the retained earnings of Mary Plc was $5,800,000. At the date of acquisition, it was determined that non-current assets of Mary Plc had a fair value of $500,000 in excess of their book value. Their remaining useful life was 10 years at this time. William Ltd sells goods to Mary Ple at a mark-up of 25%. As a result, at the reporting date, Mary Plc 's records showed a payable due to William Ltd of $550,000. However, this disagreed to William Ltd 's receivables balance of $750,000 due to cash in transit. During the current year, William Ltd had sold $1,500,000 (selling price) of goods to Mary Plc of which Mary Plc still held one third in inventory at the year end. It is group policy to record the NCI holding at fair value, which was deemed to be $2.500,000 at the date of acquisition. An impairment loss of $1,000,000 should be charged against goodwill at the reporting date. Requirement: Prepare the consolidated statement of financial position at 30 June 2018