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Answer the question below (26 marks): Ding acquired 80% of the share capital of Sal on 1 April 2018. The retained earnings of Sal on 31 Dec 2017 were 260,000. The fair value of the non-controlling interest at acquisition was 280,000. At acquisition the fair value of Sal's plant exceeded its book value by 200,000. Plants are depreciated at 30% rate (straight line method). Goodwill should be written down by 30,000 of its original value to allow for impairment. Below are the statements of financial position of as at 31 Dec 2018. Ding Sal Assets '000 '000 Non-current assets Property, plant and equipment 2300 590 Investment in Sal at cost 1000 3300 590 Current assets Inventory 300 200 Receivables 300 150 Cash 300 100 Total assets 4200 1040 Equity Share capital 1000 480 Retained earnings 2750 460 3750 940 Liabilities Current liabilities 450 100 Total equity and liabilities 4200 1040 On 1 June 2018, Ding sold goods to Sal for 120,000 at mark-up of 25%. Two third of these goods were still at the inventory of Sal on 31 Dec 2018. Prepare the consolidated statement of financial position of Ding Group as at 31 Dec 2018, assuming the group uses the fair value method to account for non-controlling interest. In your answer, show the double entry to eliminate the impact of intra-group trading. Include all relevant workings