2 Poker Berhad acquired all the shares in Mon Berhad on 31 December 2021 for a cost of RM500,000. The statement of comprehensive income of both companies for the year ended 31 December 2021 were as follows: Poker Berhad RM'000 Mon Berhad RM'000 Non-current assets 600 500 Investment in Mon Berhad at cost 500 Current assets 400 400 1,500 900 Ordinary share capital Retained earnings 1,000 400 300 100 Current liabilities 200 400 1,500 900 Required: Explain with calculation on how to prepare the consolidated statement of financial position for the group as at 31 December 2021. (15 marks)