The following summarized statements of financial position are provided for Donald and Kim as at 31 Dec 2017.

Donald purchases 225,000 shares in Kim on 1 Jan 2016 for $1,900,000 when Kims Retained Earnings were $750,000.

Required

	Donald $000	Kim $000
Non-current Assets
Property, Plants and Equipment	2,000	500
Investment in S	1,900
Current Assets	200	800
	4,100	1,300
Equity
Share capital	3,000	300
Retained Earning	1,000	900
Current Liabilities	100	100
	4,100	1,300

Prepare a consolidated statement of financial position as at 31 Dec 2017.