15.6/ Given below are the statements of profit or loss of Ahsun, Beesun and Chaisun for the year ended 31 December x9, Ahsun Beesun Chaisun RM'000 RM'000 RM'000 Turnover 2,000 3,000 2,000 Cost of sales (800) (1,200) (1,000) 1,200 1,800 1,000 Expenses (400) (600) (300) 800 1,200 700 Dividends from Beesun 160 Dividends from Chaisun 40 100 1,000 1,300 700 Taxation (300) (300) (200) 700 1,000 500 Dividends paid 200 200 200 Retained profit at 1 January x9 400 300 400 Additional information: a. On 1 January x7, Ahsun acquired 80 percent of the issued ordinary shares of Beesun for RM1,700,000 when the retained profit of Beesun was RM100,000 and the fair value of the net assets of Beesun was RM2,000,000. Additional depreciation on fair value recognition of the net assets was RM20,000 per annum. Twenty percent of goodwill was impaired on 31 December x8. b. On 1 January x9, Ahsun and Beesun acquired 20 percent and 50 percent of the issued ordinary shares. of Chaisun for RM300,000 and RM900,000, respectively. The fair value of the net assets of Chaisun was RM1,200,000 on 1 January x9. Required: i. Calculate the goodwill for each acquisition. ii. Prepare the consolidated statement of profit or loss for the year ended 31 December x9. Show the composition of the group's retained profit as at 31 December x9