1. Helium Bhd. acquired 80% share in Sunway Bhd. on 1 January 2018 with RM12,000,000. The following are the Statement of Financial Position of Helium Bhd. and Sunway Bhd. at 31 December 2019. Helium Bhd. RM'000 20,000 12,000 Sunway Bhd. RM'000 10,000 Tangible non-current assets Investment in Sunway Bhd. at fair value 32,000 10,000 Current Assets Inventory Account receivable Bank Total assets 12,000 11,500 11,500 5,000 1,000 8,000 67,000 18,000 Equity and Liabilities Ordinary share capital Retained earnings Reserves Total shareholders' equity 40,000 7,000 12,000 5,000 5,000 4,000 59,000 14,000 Current Liabilities Account payable 8,000 4,000 67,000 18,000 Additional information: i. Helium Bhd. acquired the ordinary shares in Sunway Bhd. on 1 January 2018 when the retained earnings and reserves of Sunway Bhd. was RM3,000,000,000 and RM2,000,000,000 respectively. ii. The fair value of the non-controlling interest at the date of acquisition was RM3,000,000,000. iii. Included in the inventory of Sunway Bhd. at 31 December 2019 were goods purchased from Helium Bhd. unsold worth RM1,000,000,000 in which Helium Bhd. made a profit of 20% on the invoice price. iv. At 31 December 2019, Sunway Bhd.'s account receivables included RM80,000,000 has yet to be settled by Helium Bhd. Required: Prepare the Consolidated Statement of Financial Position as at 31 December 2019. (Show all relevant workings) (Total:20)