The Statements of Financial Position of Rose Ltd and Garden Ltd as at 31 December 2021 are as follows. The following additional information is available: 1) Rose acquired 350,000 of the shares of Garden Ltd on 31 December 2018 when the share price was 3.85. There have been no changes in the share capital of Garden Ltd since that date. 2) On 31 December 2018 , the fair value of the non-cuirent assets of Garden Lid was 750,000 higher than their book value on that date. This valuation has not been reflected in the books of Garden Lid. 3) Goods purchased by Garden Ltd from Rose Ltd remain in inventory as at 31 Deceinber 2021 This inventory inclades an unrealised profit of e90,000. 4) The dividends declared by Rose Ltd and Garden Ltd had been approved prior to the year cnd. 5) On 31 December 2018, the retained eaming of Garden Ltd were 6650,000 6) Goodwill has suffered impaiment of 20% in the year cnded 31 December 2021. Required Prepare a consolidated statement of financial position for the Rose Group as at 31 December 2021