$($a$)$On $01$ July $2022,$ Gamma secured majority equity shareholding in Beta on the following terms: An immediate payment of $$12$ per share on $01$ July $2022$ and a further amount of deferred until $01$ July $2023$ of $$16\mathrm{.}2$ M$.$ The immediate payment has been recorded in Gamma$$s financial statements, but the deferred payment has not been recorded. Gamma$$s cost of capital is $8\%$ per annum. On $01$ July $2022,$ Gamma also acquired $25\%$ of equity shares in Alpha, paying $$30$ M in cash. The summarised financial statements of financial position of the three entities at $30$ June $2023$ are as follows: Gamma Beta Alpha $$000$ $$000$ $$000$ Non$-$Current Assets Property, Plant and Equipment $120,00093,00090,000$ Intangible assets $22,500$ Investments in Beta $(8$ million shares at $ $12$ each$)96,000$ Nil Nil Investments in Alpha $30,000$ Nil Nil $268,50093,00090,000$ Current Assets Inventory $33,60025,20030,000$ Trade Receivables $22,20015,90015,000$ Bank $10,200$ Nil $6,000$ Total Assets $334,500134,100141,000$ Equity and Liabilities Equity shares of $ $1$ each $50,00010,00010,000$ Retained Earnings $-$at $01$ July $202277,10036,00095,400-$for the year ended $30$ June $202399,60018,0003,600$ Total Equity $226,70064,000109,000$ Non$-$ Current Liabilities $10\%$ Loan notes $100,00024,00030,000$ Current Liabilities Bank Nil $6,100$ Nil Trade payables $7,80040,0002,000$ Total Equity and Liabilities $334,500134,100141,000$ The following information is relevant: $($i$)$Gamma$$s policy is to value the non$-$controlling interest at fair value at the date of acquisition. For this purpose, the directors of Gamma considered a share price for Beta of $$10\mathrm{.}5$ per share to be appropriate. $($ii$)$ At the date of acquisition, the fair values of Beta$$s property, plant and equipment was equal to its carrying amount with exception of Beta$$s plant which had a fair value of $$5$ million above its carrying amount. At that date the plant had a remaining life of five years. Beta uses straight line depreciation for plant, assuming a nil residual value. Also, at date of acquisition, Gamma valued Beta$$s customer relationships as a customer base intangible asset at fair value of $ $3$ million. Beta has not accounted for this asset. Trading relationships with Terra$$s customers last on average for six years. $($iii$)$ At $30$ June $2023,$ Beta$$s inventory included goods bought from Alpha $($at cost to Beta$)$ of $$3\mathrm{.}6$ million. Alpha had marked up these goods by $20\%$ on cost$.$ Alpha$$s agreed current balance owned by Beta at $30$ June $2023$ was $$1\mathrm{.}3$ million. $($iv$)$ Impairment tests were carried out on $30$ June $2023$ which concluded that consolidated goodwill was not impaired, but, the value of investment in Alpha was impaired by $$2\mathrm{.}5$ million. REQUIRED: Prepare the consolidated statement of financial position of Gamma as at $30$ June $2023$