10.6 wen below are the statements of financial position of Beckham and Chelsea as at 31 December x1 Beckham Equity Ordinary share capital Retained profit Chelsea RM'000 400 200 RM'000 1,400 200 600 1,600 Investment in Chelsea at cost Sundry net assets 500 650 1,200 Liabilities 650 1,700 (100) 1,600 (50) 600 minggu narcn0 2 Addional information: ckham acquired 150,000 of the 200,000 issued ordinary shares of Chelsea on 31 December x1 for RM500,000 The fair value of one ordinary share of Chelsea on 31 December x1 was RM3.20. Beckham non-controlling interest at its fair value. measures You are required to: Linital acquisition journal entries to determine goodwill, and the consolidated statement of financial position as at 31 December x1