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. (RM) 400,000 Ordinary shares of RM1 each 10% preference shares of RM1 each Share premium Accumulated profits 8% debentures Liabilities 50,000 50,000 Terans Sdn. Bhd. (RM) 300,000 100,000 60,000 45,000 100,000 15,000 620,000 620,000 Sundry assets Investment in Terans Sdn Bhd- ordinary shares at cost Investment in preference shares of Terans Sdn Bhd Investment in RM20,000 8% debentures of Terans Sdn Bhd 20,000 520,000 135,000 290,000 75,000 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 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)