1) p acquire s on 31.12.20x4. the fair value of plant and equipment belonging to S was rm1.5 million and rm500000. useful life for both asset are 10 years on acquisition date. the asset were not adjusted to its fair value. the net book value recorded in s's books on 31.12.20x7 are rm700000 for plant and rm315000. determine the adjustment needed to prepare conso account on 31.12.x7

2) p acquire s on 31.12.20x4. the fair value of plant and equipment belonging to S was rm1.5 million and rm500000. useful life for both asset are 10 years on acquisition date. the asset were not adjusted to its fair value. the net book value recorded in s's books on 31.12.20x7 are rm700000 for plant and rm315000. Plant and machinery fair value were determine to be at RM1.4million and RM280 000 on 31.12.20x7. determine the adjustment needed to prepare conso account on 31.12.x7