Togo Ltd acquired $1$ million equity shares in Lome Ltd on $1$ January $2022,$ on which date the retained earnings of Lome stood at GH$300,000.$ The agreed consideration was GH$1\mathrm{.}5$ million cash and a further GH$600,000$ on $1$ January $2024.$ Togo Ltd$.$s cost of capital is $15\%.$ The draft statements of financial position of Togo Ltd and Lome Ltd on $31$ December $2022$ were as follows:Togo Ltd Lome Ltd GH$000$ GH$000$Non$-$Current AssetsPPEInvestment in Lome Ltd shares at cost $1,5004,0002,000$Current AssetsInventoryReceivablesOwings by Togo Ltd $500$Cash and Cash Equivalents$100-1,0501,250$Current LiabilitiesOwed to Lome Ltd $400$Trade PayablesNet AssetsStated Capital Ordinary shares @ GH$1\mathrm{.}00$ Revaluation SurplusRetained Earnings$5003509003504,1502,9002,2501,2506002501,3001,4004,1502,900$Additional Information:i$)$ Lome Ltd has an internally developed brand which was valued at GH$250,000$ at thedate of acquisition. There have been no changes in the share capital or revaluationsurplus of Lome Ltd since Togo Ltd gained control.ii$)$ At $31$ December, $2022,$ Lome Ltd had invoiced Togo Ltd for transfer of a basic rawmaterial to the value of GH$100,000$ which had not been received by Togo Ltd$.$iii$)$ There is no impairment of goodwill. It is the groups policy to value non$-$controllinginterest at full fair value. At the acquisition date, the non$-$controlling interest wasvalued at GH$450,000$ Required:Prepare the consolidated statement of financial position of Togo Ltd Group as at $31$ December $2022$