The summarised statensents of Financial Position of Pillar (pareat) and Stone (70\%; owned subsidiary) as at 30 June 2022 are: Bage 1 of 4 The following information is relevant: i. On I January 2020, Pillar acquited 705 of Steene equity shares by means of an immediate share exchange of two shares in Pillar for five shares in 5 sones. The fair value of Pillar chares on I Jasuary 2020 was $400 per share. In addition to the share exchange, Pillar made a cash payment of $173 per acquired dare. As the lime of acquisition Stees had Retained Earnings of 514 million. ii. Financial asset equity imestments son-controlling interests in other companies and other investments recurded at fair valus. This figure in the books of Pillar includes the consideration for Siretcher. iii. Following an impaimsent review, consolidated goodwill is to be written down by 53 million as at 30 June 2022 . iv. Pillar sells goods to Stone at cost plus 30se. Steee had 518 maillion of goods in its inventery at 30 June 2022 which had been mpplied by Pillar. In addition, on 28 June 2022, Pillar processed the sale of $800,000 of goods to Stone, which Stone did not account for untill their receipt on 2 July 2022 . The in-transit reconciliatice should be achicved by assaming the. transaction had beca recouded in the books of Stose before the year end at 30 Jane 2022, v. Pillar had a trade reccivable balasce of 52.4 million due from Stone which differed to the equivalent balance in Stone's books. Kequired: Prepare the consotidaed stamement of financial position for Allar as at 50 Juse 2022. (Total 40 Marks)