The statement of financial positions of Abby Pty Ltd and its investee companies as at $31$ December $2021$ were as follows;

Abby Billy Chilly

$$,000$ $$000$ $$000$

Equity and liabilities

Share Capital of $$1$ each $4,0002,0001,500$

Retained Earnings $2,9201,770780$

$6,9203,7702,280$

Non$-$current and current Liabilities

$12\%$ Loan stock $1,000200-$

Trade Payables $1,360700600$

Bank overdraft $1,120--$

$3,480900600$

Total equity and liabilities $10,4004,6702,880$

Non $$current assets

Property, plant and equipment $5,4903,2501,570$

Investments $3,000--$

$8,4903,2501,570$

Current Assets

Inventory $1,150600530$

Trade Receivables $660580740$

Cash $10024040$

$1,9101,4201,310$

Total Assets $10,4004,6702,880$

The following information is relevant;

$($a$)$ Abby acquired $1,200,000$ ordinary shares in Billy on I January $2017$ and paid cash amounting to $$2,000,000$ when the retained earnings of Billy were $$400,000.$ At the date of acquisition the property, plant and equipment of Billy was considered to be $$800,000$ in excess of its value. Billy had bought the property in January $2007$ and the property is depreciated over $50$ years on cost$.$

$($b$)$ Billy acquired $450,000$ equity shares of Chilly on I January $2020$ for cash amounting to $$1,000$ when Chilly$$s retained earnings were $$300,000$

$($c$)$ Billy is a manufacturer of a component which is used by both Abby and Chilly, Abby held goods from Chilly valued at $$200,000$ as at $31$ December $2021$ while Chilly had in its inventory goods worth $$160,000$ bought from Billy as at the same date. Billy transfer goods to Abby and Chilly at cost plus $25\%.$

$($d$)$ Goodwill in Billy is impaired and management decided to write it off. An impairment loss of $$184,000$ is to be recognized in respect of investment in Chilly.

$($e$)$ Non$-$controlling interest is valued at full fair value using the price of the share. At acquisition the share price of Billy was trading at $$1\mathrm{.}60.$

Required:

Prepare consolidate statement of financial position for the group as at $31$ December $2021.(25$ marks$)$