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Prepare the consolidated financial statements, given the following information: 1 On January 20X4 Portus purchased a 80% holding in Sanus for $15,000 in cash. All reserve is post-acquisition. 2 The non-controlling interest in Sanus is to be valued at its fair value of $3,500 at the date of acquisition Portus Samus consolidation SOO S600 Non-current asset Property, plant and equipment Investment in Sanus cost) Loan stock in relation to the subsidiary Koodwill |-4.000 16,000 13.000 3.500 12.500 16,000 Current al Inventories Trade receivables in subsidiary Trade receivables Cash 1.000 6,000 300 3.300 1.100 1.400 600 6,000 7,700 68 30033,700 Exty Share capital (SI shares) Reserves 10.000 13,600 19.000 2.000 $9.000 94,400 Non-controlling interest Now Nailities Loan stock Long-term borrowings 2.000 6.500 4.800 Curt Mailinis Trade and other payables parent Trade and other payables 300 3.000 1.000 58 500 3.700 Goodwill Consideration transferred Non-controlling interest Fair value of identifiable net assets at acquisition Reserve Parent company Group share of reserve Non-controlling interest Non-controlling interest at acquisition Non-controlling interest share of reserve