THE STATEMENTS OF FINANCIAL POSITION OF TWO COMPANIES ARE AS FOLLOWS: GHANA ACCRA GHSm GHSm Non-current assets Tangible 500 300 Investment in Accra 350 Current assets Inventory 30 110 Receivables 20 105 Cash at bank 50 35 950 550 Ordinary shares (GH1) 200 60 Share premium 50 140 Accumulated profits 350 100 Non-current liabilities 230 140 Current liabilities 120 110 950 550 Additional information: 1 Ghana acquired 36m shares in Accra one year ago when the accumulated profits of Accra was GHS 38m 2 The fair values of Accra's net assets at acquisition was equal to their book value with the exception of an item of plant which had a fair value of GHS12m in excess of its book value. This plant had a remaining useful life of four years at the date of acquisition and is still held by Accra. 3 The fair value of the non-controlling interest at the date of acquisition is GHS150m. the recoverable amount of Accra at the year-end is GHS499m. 4 Ghana sells goods to Accra during the year at a margin of 10%. At the year-end Accra has goods purchased from its parent company at a cost of GHS20m 5 At the year-end Ghana's trade receivables at the year-end include GH10m due from Accra. Accra's trade payables at the year-end include GHS6m due to Ghana, which did not agree with Ghana's corresponding receivable. This was due to cash in transit. Required: Prepare the consolidated statement of financial position for Ghana group.