4,000,000 preference shares Retained profit 11.6 The statements of financial position of Linus and Sally as at 31 December x5 are given below. Equity 45,000,000 ordinary shares 20,000,000 ordinary shares Linus RM'000 500,000 Nil 110,000 Sally RM'000 200,000 80,000 30,000 610,000 310,000 50,000 2,500 Liabilities 10 percent debentures 4,000 Debenture interest payable 35,000 14,000 Ordinary dividends payable Preference dividends payable 35,000 25,000 680,000 405,500 Trade payables 130,000 Assets Investments in Sally 60,000 3 million preference shares 12 million ordinary shares at cost 40,000 RM40,000,000 10 percent debentures 360,000 341,500 Non-current assets 40,000 30,000 Current assets Receivables 50,000 34,000 Bank 680,000 405,500 Additional information: a. When Linus acquired the investments in Sally, the retained profit of Sally had a credit balance of RM10 million. b. Sally has provided for the second half-year's debenture interest and final ordinary and preference dividends. However, Linus has not recognised its share of debenture interest and dividends from Sally. C. The receivables of Linus include an amount of RM10 million due from Sally. However, on 30 December x Sally had remitted RM2 million which was received by Linus on 2 January x6. Required: Prepare the consolidated statement of financial position as at 31 December x5