The Statements of Financial Position for Fish Ltd and Chips Ltd as at 31 December 2019 are presented below: Assets Fish Ltd Chips Ltd Non-current assets "000 "000 Property, plant and equipment 877,500 500,750 Investment in Chips Ltd 362,500 1,240,000 500.750 Current assets Inventories 236,250 150,500 Trade and Other receivables 277,000 216,000 Current Account - Fish Ltd 9,000 Cash and cash equivalents 24,750 60.750 538,000 436.250 Total assets 1,778,000 937,000 Equity and Liabilities Equity Ordinary share capital 1 337,500 168,750 Retained earnings 1,297,250 612.000 Total equity 1,634,750 780,750 Current Liabilities Trade and Other payables 123,750 145,000 Current Account - Chips Ltd 8,000 Taxation 11,500 11.250 143,250 156,250 Total equity and liabilities 1,778,000 937.000 Additional Information: Fish Ltd acquired 101,250,000 of the 1 ordinary shares of Chips Ltd on 1" January 2019 for 362,500,000. Fish Ltd measure Non-Controlling Interests (NCT) using the Full-Goodwill method and have calculated the fair value attributable to NCI at the date of acquisition was 280,000,000. (b) Chips Ltd recorded a profit for the year ended 31 December 2019 of 142,000,000. Goods dispatched by Chips Ltd on 29th December of 1,000,000, were not received by Fish Ltd until 3rd January 2020. Chips Ltd operate at a mark-up of 25% of cost for all sales. (d) Chips Ltd have approved an ordinary dividend of 80,000 which has not been reflected in the separate financial statements of either company above. 20 Requirement: (1) Prepare the Consolidated Statement of Financial Position of the Fish Group as at 31 December 2019, show the following accounts: Cost of Control; Non-Controlling Interests; Consolidated Reserves. 45 marks