3)Public Berhad acquired 90% of the ordinary shares in Queen Berhad on 1 August 2018 at a cost of RM480,000. On that date the net assets of Queen Berhad amounted to RM500,000. In the year ended 30 June 2019, Public Berhad reported a profit of RM210,000 and Queen Berhad of RM120,000. Trading conditions indicated that the goodwill in Queen Berhad may be impaired and a review found that it was indeed impaired by 50%. It is Public Berhad group policy to measure the non-controlling interest as a percentage of net assets. By assuming the revenue and expenses accrued evenly throughout the year, calculate the profit for the year ended 30 June 2019 before allocation to the group owners and the non-controlling interest