The summarized balances extracted from accounting records of Abena Ltd, Opoku Ltd and APPIAH Ltd at 30 November 2018 are given below. Ltd Non-current Assets Freehold Property Equipment Furniture Investments at cost (66,453.75) 420,000 shares in Opoku Ltd 70,000 shares in APPIAH Ltd 35,000 shares in APPIAH Ltd Inventory & work in progress Receivables Cash and bank balances Trade Payables Capital and Reserves Stated capital Capital reserves Profit and loss Abena Ltd GH 335,625 450,375 40,875 275,625 36,750 192,457.50 181,440 66,150 (71,610) 1,710,187.50 Opoku Ltd GH 1,312,500 173,212.50 30,750 18,375 122,467.50 97,260 3,543.75 (64,983.75) 380,625 315,000 262,500 135,187.50 13,125 1,710,187.50 380,625 APPIAH GH 39,000 46,312.50 6,600 64,275 22,312.50 6,078.75 118,125 131,250 39,375 (13,125) 118,125 Further Information 1. On 30 November 2018 Abena Ltd dispatched and invoiced good for GH9,375 to Opoku Ltd which were not recorded by the later until 3 December 2018. A mark-up of 25% is added by Abena Ltd to arrive at selling price. Opoku Ltd already had goods in stock which had been invoiced to them by Abena Ltd at GH7,800. 2. Payables of Opoku Ltd included an amount of GH3,750 due to Abena Ltd. 3. Included in Abena's receivables was a balance GH19,125 owed by Opoku Ltd. 4. Abena Ltd purchased its interest in Opoku and APPIAH Ltd on 1 December 2015 at which date there was an adverse balance on APPIAH Ltd's income surplus account of GH26,250, and a credit balance of the same amount on the surplus account of Opoku Ltd after all pre-acquisition dividends. 5. The share capital of Abena Ltd and APPIAH Ltd were issued at GHel each while that of Opoku Ltd were issued at 75Gp each. All shares are of no par value. 6. Since its acquisition Opoku Ltd has paid dividends GH52,500 of which half of which was on the balance sheet on 30th November 2015. Abena Ltd has credited all dividends received to Statement of comprehensive income. 7. APPIAH Ltd had an adverse balance of GH39,375 on income surplus account when Opoku Ltd purchased 35,000 shares in 2014. 8. Abena Ltd received a remittance balance GH 6,000 on 2 December 2018 which had been sent by Opoku Ltd on 29 November 2018. 9. Neither Opoku Ltd nor APPIAH Ltd had any other reserves when their shares were purchased by Abena Ltd and Opoku Ltd. Required Prepare the consolidated statement of financial position of Abena Ltd and its subsidiaries at 30 November 2018