12.3 Ordinary share capital Retained profit Statements of Financial Position of Carlos and Roberto as at 31 December x4 Carlos RM'000 1,500 400 1,900 150 2,050 Trade payables Roberto RM'000 800 250 1,050 100 1,150 Land Plant and machinery Accumulated depreciation 119 Investment in Roberto - 800,000 shares Trade receivables Inventories Bank 800 200 no (50) 1,000 30 40 1888 888 30 2,050 1,150 C. Additional information: a. Carlos acquired all the issued ordinary shares of Roberto on 1 January x1 when the retained profit of Roberto was RM100,000. b. Roberto's issued share capital has remained the same since year x1. .SI In year x3, Roberto sold a piece of land costing RM300,000 for RM400,000 to Carlos. The land is still with Carlos. d. In year x4, Carlos sold to Roberto a plant with a carrying amount of RM60,000 (cost RM90,000, accumulated depreciation RM30,000) for RM80,000. The economic life of this plant is another five years. e. Also, in year x4, Carlos sold trading inventories costing RM5,000 for RM7,000 to Roberto and all these inventories remain unsold. f. Included in the trade receivables of Carlos is RM10,000 due from Roberto. However, Roberto sent RM3,000 on 31 December x4, which Carlos received on 3 January x5. To date, goodwill has been impaired by 40 percent. Required: Prepare the consolidated statement of financial position as at 31 December 4