The following information relates to financial statements included in the annual report of Papa Limited and Mama Limited as at December 31, 2018. Papa Limited acquired 80% of the ordinary shares of Mama Limited for N1,200m on January 1, 2014:

Additional Information:
1. At the date of acquisition, Mama Limited retained earnings were N600m. Non-controlling interest fair value in Mama Limited on the date of acquisition was N320m.
2. Papa Limited sold goods worth N200m to Mama Limited during the year making 25% gross profit margin. 40% of the goods are still included in the inventories of Mama Limited as at December 31, 2018.
3. The fair values of the net assets of Mama Limited at the date of acquisition are the same as their carrying amounts, with the exception of land and buildings. The cost of these land and buildings is N600m, and it was estimated to have a fair value of N720m.
Required:
Prepare the consolidated statement of financial position for the Papa Limited group as at December 31, 2018. (13 Marks)