please show workings

Answer the question below (26 marks): Ding acquired 70% 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 30% non-controlling interest at acquisition was 290,000. 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 35,000 from 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 2400 590 Investment in Sal at cost 1000 3400 590 Current assets 400 250 Inventory 300 150 Receivables 300 Cash 50 1000 450 Total assets 4400 1040 Equity Share capital 1100 480 Retained earnings 2750 460 3850 940 Liabilities Current liabilities 550 100 Total equity and liabilities 4400 1040 On 1 June 2018, Ding sold goods to Sal for 150.000 at mark-up of 20%. On 31 Dec 2018, 20% of these goods were still at the inventory of Sal. Required: 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