2. Given below are the statements of financial position of Sinar Holdings and Thy Company as at 31 December 2019. Sinar Holdings Thy Company RM RM Ordinary shares of RM1 each 1,000,000 500,000 Retained profit 400,000 110,000 Current liabilities 100,000 20,000 1,500,000 630,000 Land Building at carrying amount Accumulated depreciation Other non-current assets Investment in Satupadu - Ordinary shares at cost Current assets 100,000 450,000 (50,000) 100,000 750,000 150,000 1,500,000 100,0000 400,000 (100,000) 200,000 30,000 630,000 Additional information: i. Sinar Holdings acquired 400,000 ordinary shares of Thy Company on 1 January 2019 when the retained profit of Thy Company had a credit balance of RM70,000. ii. On the date of acquisition, the fair value of land and building of Thy Company were RM20,000 more than its carrying amount. Inventory of Thy Company had a fair value that was RM5,000 more that its carrying amount. As at the end of the current year, these inventory had been sold. iii. As at 31 December 2019, the fair value of land of Sinar Holdings and Thy Company were RM130,000 and RM145,000. The Group's policy is to measure all land at fair value. iv. There was no purchase or sale of land in year 2019. Required: Prepare the Consolidated Statement of Financial Position of Sinar Holding and Thy Company as at 31 December 2019. (10 Marks)