The summarised financial statements for three individual companies at 31 December 2020 are: Statements of financial position The as at 31 December 2020 Sun Assets Earth Pluto Non-current assets I Land and buildings 505,500 217,500 195,600 Plant 917,000 239,000 104,900 Investments in Earth & Pluto 340,000 Financial assets: loan notes from Earth 32,000 1,794,500 456,500 300,500 Current assets Inventory 187,200 41,000 36,000 Current a/c: Earth 106,500 Current a/c: Pluto 66,000 Trade receivables 109,700 21,650 18,370 Bank 55,500 16,300 11,500 Total Assets 2,319,400 535,450 366,370 Equity and Liabilities Equity Ordinary shares of 1 each 1,200,000 230,000 180,000 Revaluation reserves 365,000 Retained earnings 549,420 105,690 69,280 2,114,420 335,690 249,280 Non-current liabilities 6% loan notes Current Liabilities 150,000 95,000 Trade payables 36,480 28,110 6,290 Current a/c: Sun 65,000 66,000 Other liabilities 18,500 11,650 44,800 Total Equity and Liabilities 2.319,400 535,450 366,370 Focus