How much consolidated Net Assets has the group reported for the year ended 30 June 2021?

	a.	$4,822,000
	b.	$2,218,000
	c.	$5,567,000
	d.	$2,351,000

Ltd Ref Consolidated Entity $'000 5,430 601 3,684 664 ? ? e 412 Consolidation worksheet for financial year ended 30 June 2021 Joey Chandler Adjustments Ltd Debit Credit $'000 $'000 $'000 $'000 Sales revenue 4,360 1,570 500 f Less cost of goods sold Opening inventories 375 256 i 30 Add purchases 3,080 1,104 f 500 Less closing inventories 425 279 40 g Cost of goods sold 3,030 1,081 Gross profit 1,330 489 Dividend revenue 70 0 70 j Management fee revenue 25 0 25 d Interest revenue 0 15 15 Depreciation expense 245 187 1 20 Finance costs 105 98 15 Other expenses 325 79 20 c/d 25 Profit before tax 750 140 Tax expense 265 45 15.00 i/g/1 12.00 Profit after tax for the year 485 95 Retained earnings 1 July 2020 849 394 233 b/i/ 64 Dividends paid (53) (28) J 28 Dividends declared (107) (42) J 42 Retained earnings 30 June 1,174 419 2021 Issued capital 750 400 400 b Revaluation surplus 190 0 Fair value adjustment 84 b/a 84 Shareholders' equity 2,114 819 Assets Cash 190 170 e 188 399 ? 313 ? 1,074 (53) (107) 1,411 750 190 ? 360 1,174 419 1,411 750 400 400 b 750 190 190 Retained earnings 30 June 2021 Issued capital Revaluation surplus Fair value adjustment Shareholders' equity Assets Cash 84 b/a 84 2,114 819 ? 190 170 360 173 109 h 40 242 Accounts receivable Dividends receivable 42 0 k 42 Inventories 425 279 40 664 640 0 640 0 250 250 450 120 968 1,099 1,440 (475) 1,025 (525) 690 (290) 1,669 2,408 (1,000) 1,725 (595) 16 10 (275) 60 90 36 Investment in Chandler Ltd Loan to Joey Ltd Land Buildings Accumulated depreciation Plant and equipment Accumulated depreciation Goodwill (net) Deferred tax asset Total assets Less liabilities Current taxes payable Accounts payable Dividend payable Loan from Chandler Ltd Mortgage loan Deferred tax liabilities 1 b/c g/ 20 35 25 36.00 18.00 78 4,319 2,126 5,567 111 87 198 292 50 40 h 302 107 42 42 k 107 250 0 250 e 1,255 1,100 2,355 254 190 28 a 36 Net assets 2,114 819 1,996.00 1,996.00