3: The following are the Statement of Financial Position of Alpha Bhd, Beta Bhd and Gama Bhd as at 30 June 2021. Alpha Beta Gama RM'000 RM'000 RM'000 Non-Current Assets Property, Plant & Equipment 14,200 5,280 2,680 Intangible assets 1,000 3,000 600 Investment in: Beta 6,800 - - Gama 3,800 - Others 500 940 Total Non-Current Assets 26,300 9,220 400 3,680 Current Assets Investories 1,816 1,280 360 Trade Receivables 820 660 180 Cash and cash equivalents 1,764 360 800 Total Current Assets 4,400 2,300 1,340 Total Assets 30,700 11,520 5,020 Equity 4% preference shares 60 4,000 Ordinary shares 22,300 2,800 1,700 Retained earning as at 1st July 2020 5,200 2,200 1,340 Profit for the year 1,920 1,100 700 Revaluation reserve 600 Total Equity 30,080 500 10,600 - 3,740 Non-current Liabilities 5% Debentures 208 20 620 Current Liabilites Trade Payables 330 880 648 Tax Payable 82 20 12 Total Current Liabilities 412 900 660 Total Equity and Liabilities 30,700 11,520 5,020 Additional Information: a) The number of issued ordinary share capital of the three companies comprise the following: Alpha Beta Gama Ordinary Share 2,400,000 2,000,000 1,200,000 Preference Shares 40,000 3,600,000 b) On 1 July 2018, Alpha Bhd acquired 1,200,000 ordinary shares in Beta Bhd. On the date of its acquisition, the fair values of Beta Bhd's net assets were equal to their book values with the exception of a plot of land that had a fair value of RM 700,000 in excess of its book value Beta Bhd did not incorporate this value in its accounts. On 1 July 2018, Alpha Bhd acquire 480,000 ordinary shares in Gama Bhd when the fair value of land is more than its carrying amount of RM 400,000. c) The balances of the retained earnings of the three companies are as follows: Alpha Bhd Beta Bhd 1 JULY 2018 RM 2,400,000 RM 800,000 Gama Bhd RM 500,000 d) During the year, Beta Bhd sold goods to Alpha Bhd at a selling pice of RM 500,000 which gave Beta Bhd a profit of 25% on cost. Alpha Bhd had half of these goods in inventor at June 30, 2021. e) During the year, Gama Bhd made inter-company sales to Alpha Bhd of RM 520,00 at cost plus 10% RM 11,000 of these goods were included in the inventory at the year end. f) Impairment tests at the end of the year indicated that, the goodwill in Gama Bhd was impaired by 10%. The impairment loss on the goodwill in Beta Bhd is RM 100,000. g) It is group policy to value non controlling interests at fair value. The fair value of the non-controlling interest in Beta Bhd as at July 1st 2018 was RM 3,800,000. Required: Prepare a Consolidated Statement of Financial Position of Alpha Bhd Group as at June 30, 2021. [Show all your working]