The summarized statements of financial position of Ben Limited and Jerry Ltd at 31 December 2021 were: Non-current assets Investment in Jerry (90,000) Net Current Assets Ben Ltd Jerry Ltd $'000 $'000 $'000 $'000 407 160 128 125 660 90 250 Ordinary share ($1 each) 500 150 Reserves 60 Retained and earnings General 100 40 60 160 100 660 250 Ben acquired the shareholding during 2021 when Jerry's retained earning account had a credit balance of $30,000 and general reserves, $20,000 Required: Prepare the consolidated Statement of Financial Position of the Ben Group as at December 31, 2021.