3. The followings are the Statement of Financial Position of Gans Bhd. and its subsidiary Terans Sdn. Bhd. as at 31.12.2020: Gans Bhd. Terans Sdn. (RM) Bhd. (RM) Ordinary shares of RM1 each 400,000 300,000 10% preference shares of RM1 each 100,000 Share premium 50,000 60,000 Accumulated profits 50,000 45,000 8% debentures 100,000 Liabilities 20,000 15,000 520,000 620,000 Sundry assets 135,000 620,000 Investment in Terans Sdn Bhd- ordinary shares at cost 290,000 Investment in preference shares of Terans Sdn Bhd 75,000 Investment in RM20,000 8% debentures of Terans Sdn Bhd 20,000 520,000 620,000 Additional information: Gans Bhd. acquired 200,000 ordinary shares, 75,000 10% preference shares and RM20,000 8% debentures in Terans Sdn. Bhd. on 1.1.2019 when the balance of share premium in the accounts of Terans Sdn. Bhd. was RM60,000 Required: a. Determine the proportion of ordinary shares, preference shares and debentures held by Gans Bhd. and minority shareholders (8) b. Calculate/Show amount which should appear in Consolidated Statement of Financial Position for the following items: i. Ordinary share (2) ii. Share premium (1) ili. 8% debenture iv. Sundry assets V. Goodwill on consolidation (2) c. Explain how debentures and redeemable preference shares in the subsidiary are treated in Consolidated Statement of Financial Position. (Total:20)