The Statement of Financial Position of Derek & Clive is given below as at $31$st Deecember, $2009$

$\backslash$table$[[,,],[,$Derek,Clive$],[,$$$,$$$],[$Prepoerty$,$ Plant & Equiment $75,000,11,000],[$Investment in Clive,$27,000,],[$Inventory$,112,000,20,000],[$Receievable$,102,000,13,000],[,44,000],[$Equity$],[$Share Capital,$100,000,10,000],[$Retained Earnings,$40,000,9,000,$