5 (20 MARKS) Below are the financial statement of H, F and M as at 31 December 2020. Statements of financial position as at 31 December 2020 Assets H RM'000 F M RM'000 RM'000 Non current assets 810 770 570 Investment in F at cost 600 Investment in M at cost 390 Current assets 200 30 30 2,000 800 600 Equity and liabilities Ordinary share capital 1,000 600 300 Retained profit at 1 January 2019 200 40 140 Profit for the year 600 60 80 Current liabilities 200 100 80 2,000 800 600 Statement of profit or loss for the year ended 31 December 2019 H F M RM'000 RM'000 RM'000 Revenue 1,900 195 260 Cost of sales (1,000) (80) (100) Gross profit 990 115 160 Expenses (240) (40) (60) Profit before tax 750 75 100 Tax (150) (15) (20) Profit for the year 600 60 80 Additional information: 1. The number of issued ordinary shares of the entities is as follows: H 1,000,000 F 600,000 M 300,000 2. H acquired 450,000 ordinary shares of F on 1 January 2017 at a cost of RM600,000 when the retained profit account of F had a credit balance of RM100,000. 3. The goodwill in F was impaired by RM45,000 on 31 December 2017. 4. On 1 January 2016, H bought 90,000 shares in M for RM150,000 when the retained profit of M had a credit balance of RM100,000. Subsequently, on 1 April 2019, H bought another 120,000 ordinary shares of M for RM240,000. The 90,000 shares acquired in year 2016 had a fair value of RM175,000. 5. Assume that revenue and expenses of year 2019 accrued evenly throughout the year. Required From the information given, prepare the consolidated financial statements