The Statements of Financial Position of Cenn, a specialist sports goods retailer, and two entities in which it holds substantial investments are shown below as at 31 March 2017: Cenn Apeen Emershem GH GH GH Non-Current Assets Property and Plants 12500 4700 4500 Investments 18000 - 1300 30500 4700 5800 Current Assets Inventories 7200 8000 - Trade Receivables 6300 4300 3100 Cash 800 - 2900 14300 12300 6000 Total Assets 44800 17000 11,800 Equity and Liability Ordinary