a) Given below are the Statement of Profit or Loss of Yap Choy Berhad and its subsidiary, Sam Sdn Bhd for the year ended 31 December 2018. Sales Cost of Sales Yap Choy (RM) 000 Sam (RM)'000 18,000 15,000 (7,500) (6,000) Operating expenses (3,000) (3,000) Dividends received 4801 Taxation Profit after taxation (2,700) (2,100) 5,640 3,900 Additional Information: 1. On 1 January 2015, Yap Choy Berhad acquired 80 percent of the 7,500,000 issued ordinary shares, paid up RM10, 500, 000. On that date, the retained profit of Sam Sdn Bbd were RM1,500,000. 2. Retained profit at 1 January 2018 Ordinary dividend paid in year 2018 23,400 3,600 1,500 600 3. Yap Choy trades with Sam Sdn Bhd during the current year, Yap Choy sold to Sam goods for RM750,000. 4. The opening inventory of Sam Sdn Bhd includes bought from Yap Choy Berhad, amounting RM37,500. RM150,000 of these goods have been sold to other customers as at the end of year. 5. Yap Choy priced its sales to Sam Sdn Bhd at cost plus 25 percent 6. The dividend received is from Sam Sdn Bhd. Required: Prepare the Consolidated Statement of Comprehensive Income for the year ended 31 December 2018