Question Three (20 Marks) The following is the summarized statement of the financial positions at 31 December 2021 are provided as follows The following information is available: 1. A Ltd purchased 60% of the ordinary shares of B Ltd when B Ltd.'s retained earnings stood at Tshs400 million. II. At a later date, B Ltd purchased 70% of the ordinary shares of C Ltd when C Itd.'s retained earnings stood at Tshs120 million. III. Goodwill is capitalised at acquisition. One-quarter of the goodwill paid for B Ltd and one-third of the goodwill paid for C Ltd has been impaired up to 31 December 208. IV. Non-controlling interest is determined at acquisition as share of fair value of identifiable net assets at acquisition. Required: Prepare the consolidated Statement of Financial Position of the A Ltd group at 31 December 2021 together with supporting working schedules (20 Marks)