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please show the T accounts for cost of control, Non controlling interest consolidated reserves like asked. thank you!

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Question 4 The individual Statements of Financial Position for Ted Plc, Ruby Ltd and Nina Ltd at 31 December 2016 are: Ted Plc Ruby Ltd Nina Ltd Assets Non-current assets Property, plant and equipment 1,736,400 1,134,600 756,400 Investment at cost Ruby Ltd 1,110,000 Investment at cost Nina Ltd 550,000 3,396,400 1,134,600 756,400 Current assets Inventories 490,725 119,250 79,500 Trade receivables 283,540 165,130 110,153 Cash and cash equivalents 440,135 1,214,400 161,670 446,050 107,713 297,366 Total Assets 4,610,800 1,580,650 1,053,766 Equity and Liabilities Equity Ordinary share capital (1/share) 3,125,000 675,000 450,000 Share premium 425,000 Retained earnings 687,000 641,250 427,500 4,237,000 1,316,250 877,500 Current liabilities Trade payables 208.800 246,400 164.266 Accruals 165,000 373,800 18,000 264,400 12,000 176.266 Total Equity and Liabilities 4,610.800 1,580,650 1,053,766 Additional Information: 1. Ted Ple acquired 90% of the share capital of Ruby Ltd some years ago when Ruby Ltd's retained earnings were 295,000 2. Ted Ple purchased 157,500 of Nina Ltd's ordinary shares on 1 July 2016. Nina Ltd's profits for the year ended 31" December 2016 were 155,000. 3. Ted Plc accounts for goodwill at its proportionate share of the fair value of the subsidiary's identifiable net assets (Method I of IFRS 3 Business Combinations). Following an impairment review, goodwill in Ruby Ltd was deemed impaired by 42,000 at 31" December 2016. 4. Ordinary dividends for the year ended 31 December 2016 of 80,000 have been approved by Ruby Ltd, however, they have not been reflected in the financial statements above of Ruby Ltd or Ted Ple. 184 Requirement: () Prepare the Consolidated Statement of Financial Position for Ted Group as at 31 December 2016 showing the followin Cost of Control Non-Controlling Interests Consolidated Reserves accounts: uestion 4 he individual Statements of Financial Position for Ted Ple, Ruby Ltd and Nina Ltd at 31 December 2016 are: Ted Ple Ruby Ltd Nina Ltd Assets Non-current assets Property, plant and equipment 1,736,400 1.134,600 756,400 Investment at cost Ruby Ltd 1,110,000 Investment at cost Nina Ltd 550,000 3,396,400 1,134,600 756,400 Current assets Inventories 490,725 119.250 79,500 Trade receivables 283,540 165,130 110,153 Cash and cash equivalents 440,135 1,214,400 161,670 446,050 107,713 297,366 Total Assets 4,610,800 1,580,650 1,053,766 Equity and Liabilities Equity Ordinary share capital (El/share) 3,125,000 675,000 450,000 Share premium 425,000 Retained eaming 687,000 641,250 427,500 4,237,000 1,316,250 877,500 Current liabilities Trade payables 208,800 246,400 164,266 Accruals 165,000 373,800 18,000 264,400 12,000 176,266 Total Equity and Liabilities 4,610,800 1,580,650 1,053,766 Additional Information: 1. Ted Plc acquired 90% of the share capital of Ruby Ltd some years ago when Ruby Ltd's retained carnings were 295,000 2. Ted Plc purchased 157,500 of Nina Lid's ordinary shares on 1 July 2016. Nina Ltd's profits for the year ended 31* December 2016 were 155,000. 3. Ted Plc accounts for goodwill at its proportionate share of the fair value of the subsidiary's identifiable net assets (Method 1 of IFRS 3 Business Combinations). Following an impairment review, goodwill in Ruby Ltd was deemed impaired by 42,000 at 31 December 2016. 4. Ordinary dividends for the year ended 31" December 2016 of 80,000 have been approved by Ruby Ltd, however, they have not been reflected in the financial statements above of Ruby Ltd or Ted Ple. 184 Requirement: (a) Prepare the Consolidated Statement of Financial Position for Ted Group as at 31 December 2016 showing the followi accounts: Cost of Control Non-Controlling Interests Consolidated Reserves 45 marks Question 4 The individual Statements of Financial Position for Ted Plc, Ruby Ltd and Nina Ltd at 31 December 2016 are: Ted Plc Ruby Ltd Nina Ltd Assets Non-current assets Property, plant and equipment 1,736,400 1,134,600 756,400 Investment at cost Ruby Ltd 1,110,000 Investment at cost Nina Ltd 550,000 3,396,400 1,134,600 756,400 Current assets Inventories 490,725 119,250 79,500 Trade receivables 283,540 165,130 110,153 Cash and cash equivalents 440,135 1,214,400 161,670 446,050 107,713 297,366 Total Assets 4,610,800 1,580,650 1,053,766 Equity and Liabilities Equity Ordinary share capital (1/share) 3,125,000 675,000 450,000 Share premium 425,000 Retained earnings 687,000 641,250 427,500 4,237,000 1,316,250 877,500 Current liabilities Trade payables 208.800 246,400 164.266 Accruals 165,000 373,800 18,000 264,400 12,000 176.266 Total Equity and Liabilities 4,610.800 1,580,650 1,053,766 Additional Information: 1. Ted Ple acquired 90% of the share capital of Ruby Ltd some years ago when Ruby Ltd's retained earnings were 295,000 2. Ted Ple purchased 157,500 of Nina Ltd's ordinary shares on 1 July 2016. Nina Ltd's profits for the year ended 31" December 2016 were 155,000. 3. Ted Plc accounts for goodwill at its proportionate share of the fair value of the subsidiary's identifiable net assets (Method I of IFRS 3 Business Combinations). Following an impairment review, goodwill in Ruby Ltd was deemed impaired by 42,000 at 31" December 2016. 4. Ordinary dividends for the year ended 31 December 2016 of 80,000 have been approved by Ruby Ltd, however, they have not been reflected in the financial statements above of Ruby Ltd or Ted Ple. 184 Requirement: () Prepare the Consolidated Statement of Financial Position for Ted Group as at 31 December 2016 showing the followin Cost of Control Non-Controlling Interests Consolidated Reserves accounts: uestion 4 he individual Statements of Financial Position for Ted Ple, Ruby Ltd and Nina Ltd at 31 December 2016 are: Ted Ple Ruby Ltd Nina Ltd Assets Non-current assets Property, plant and equipment 1,736,400 1.134,600 756,400 Investment at cost Ruby Ltd 1,110,000 Investment at cost Nina Ltd 550,000 3,396,400 1,134,600 756,400 Current assets Inventories 490,725 119.250 79,500 Trade receivables 283,540 165,130 110,153 Cash and cash equivalents 440,135 1,214,400 161,670 446,050 107,713 297,366 Total Assets 4,610,800 1,580,650 1,053,766 Equity and Liabilities Equity Ordinary share capital (El/share) 3,125,000 675,000 450,000 Share premium 425,000 Retained eaming 687,000 641,250 427,500 4,237,000 1,316,250 877,500 Current liabilities Trade payables 208,800 246,400 164,266 Accruals 165,000 373,800 18,000 264,400 12,000 176,266 Total Equity and Liabilities 4,610,800 1,580,650 1,053,766 Additional Information: 1. Ted Plc acquired 90% of the share capital of Ruby Ltd some years ago when Ruby Ltd's retained carnings were 295,000 2. Ted Plc purchased 157,500 of Nina Lid's ordinary shares on 1 July 2016. Nina Ltd's profits for the year ended 31* December 2016 were 155,000. 3. Ted Plc accounts for goodwill at its proportionate share of the fair value of the subsidiary's identifiable net assets (Method 1 of IFRS 3 Business Combinations). Following an impairment review, goodwill in Ruby Ltd was deemed impaired by 42,000 at 31 December 2016. 4. Ordinary dividends for the year ended 31" December 2016 of 80,000 have been approved by Ruby Ltd, however, they have not been reflected in the financial statements above of Ruby Ltd or Ted Ple. 184 Requirement: (a) Prepare the Consolidated Statement of Financial Position for Ted Group as at 31 December 2016 showing the followi accounts: Cost of Control Non-Controlling Interests Consolidated Reserves 45 marks

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