1. B Bhd had acquired 80% of S Bhd's ordinary shares in 20X0. At date of acquisition of shares in associate on 1 January 20X0: (a) B acquired 20% of ordinary shares in A for RM20,000. (b) The retained earnings of A were RM22,500 and the general reserve was RM6,000. Statements of financial position of the B Group (parent plus subsidiaries already consolidated) and A (an associate company) as at 31 December 20X2: Non-current assets Property, plant and equipment Goodwill on consolidation Investment in A Current assets Inventories Trade receivables Current account - A Bank Total assets Equity Equity shares capital General reserve Retained earnings Non-controlling interest Current liabilities Trade payables Taxation Current Account - B Total equity and liabilities B RM'000 172,500 13,400 20,000 132,440 151,050 2,250 36,200 527,840 187,500 24,900 145,940 358,340 31,500 389,840 110,250 27,750 527,840 RM'000 59,250 27,000 27,000 4,500 117,750 37,500 9,000 37,500 84,000 84,000 25,500 6,000 2,250 117,750 Group RM'000 Statements of profit or loss of the B Group (parent plus subsidiaries already consolidated) and A (an associate company) for the year ended 31 December 20X2: Sales Cost of sales Gross profit Expenses Dividends received Share of associate's profit Profit before tax Income tax expense Profit for the period Amount attributable to: Equity holders of the parent company Non-controlling interest Movement on retained earnings Retained earnings b/f Profit for the period Dividends paid Retained earnings c/f RM'000 329,000 (114,060) 214,940 (107,700) 1,200 108,440 (27,750) 80,690 77,240 3,450 B RM'000 98,700 77,240 (30,000) 145,940 A RM'000 75,000 (30,000) 45,000 (22,500) 22,500 (6,000) 16,500 A RM'000 27,000 16,500 (6,000) 37,500 Group RM'000 Group RM'000 Prepare a consolidated statement of profit or loss for the year ended 31 December 20X2 and consolidated statement of financial position as at that date, including the associate company.