11.1 The following are the statements of financial position of Handsome and Pretty as at 31 December x5. 750.000 ordinary shares 600.000 ordinary shares 100.000 10 percent preference shares 200.000 9 percent preference shares Retained profit 10 percent loan stock Current liabilities Investment in Pretty at cost Ordinary shares Preference shares RM40.000 10 percent loan stock Non-current assets Current assets Handsome RM'000 Pretty RM'000 800 660 100 200 150 150 100 50 20 1,100 1,130 500 50 40 450 900 60 230 1,100 1,130 Handsome purchased 400,000 ordinary shares and 50,000 preference shares in Pretty on 1 January 3 for RM500.000 when the retained profit of Pretty was RM42,000. or value of the non-controlling interest cannot be measured at fair value on 1 January 13. You are required to prepare the consolidated statement of financial position of the group as at