2. Given below are the statement of financial position of Gold and Silver as at 31.12.2021. Gold, RM'000 Silver, RM'000 3,300 3,500 1,150 2,850 2,000 Non Current Assets Land Building Plant and Machinery Investment properties Research and development Investment in 1,230,000 ordinary shares of Silver Bhd - at cost Total non-current assets 750 450 4.000 - 11,950 6,050 Current Assets Inventories Bank Trade receivables Total Current Assets Total Assets 1,500 940 800 3.240 15,190 1,000 750 225 1.975 8,025 2,000 Equity Ordinary shares Revaluation reserve Retained earnings Total Equity 5,250 3,340 5.005 13,595 2.250 4,250 Current liability Trade payables Total Current liabilities Total Equity and liabilities 1.595 1.595 15.190 3.775 3.775 8.025 Additional information: i. The issued share capital of Silver Bhd. consists of 1,500,000 ordinary shares. On January 18, 2020, Gold Bhd. acquired 1,230,000 ordinary shares of Silver Bhd. when the retained earnings of Silver Bhd. is RM1,050,000. Gold Bhd paid RM100,000 of legal and professional fee for acquisition of Silver ii. The fair value of the land of Silver Bhd on January 1st, 2020 was RM3,100,000. There were no additions or disposals of land by Silver subsequently. iii. Silver had developed a homegrown brand name Greenice which is not recognized in its financial statements. The fair value of the brand on January 1st 2020 was RM225,000. The economic life of the brand was determined to be 5 years. iv. The fair value of non-controlling interest on acquisition date is RM3,000,000. V. It is the group's policy to value the non-controlling interest at fair value. As at December 31, 2021, goodwill of Silver was impaired by 30%. vi. vii. The fair value of land and building of Silver on December 31, 2021 was RM3,900,000 and RM3,400,000. Required: Calculate a. Controlling interest, goodwill and the schedule of reserves (including non controlling interest) for the year ended 31.12.2021 and, b. Consolidated Statement of Financial Position As At 31.12.2021