a) is about prepare consolidated statement of financial position and

b) the situation is given and need to explain accounting treatment and extract consolidate financial position (if any)

Given below are the statement of financial position of Berlian Bhd, Pertama Bhd and Intan Bhd as at 31 December 2020: Berlian Bhd (RM) Pertama Bhd (RM) Intan Bhd (RM) Non-Current Assets Land Equipment Accumulated depreciation Investment in Pertama Bhd - 160,000 shares Investment in Intan Bhd - 135,000 shares 100,000 65,000 -13,000 240,000 108,000 130,000 80,000 -7,200 120,000 66,000 -9900 0 0 0 0 Current Assets ventories Account Receivables Bank 60,000 52,000 68,000 680,000 70,000 80,000 95,000 447,800 75,000 60,000 75,000 386,100 400,000 47,000 200,000 2,300 180,000 10,100 Financed by: Shares capital of RM 1.00 each General reserves Retained profits: - as at 31 December 2019 - as at 31 December 2020 100,000 98,000 125,000 100,500 100,000 78,000 Current Liabilities Account payables 35,000 680,000 20,000 447,800 18,000 386,100 Based on the information given: a) PREPARE Consolidated Statement of Financial Position as at 31 December 2020 (show all workings and round up to the nearest RM). b) If Berlian Bhd sold 20% of its inventories to Pertama Bhd at cost plus mark-up (25%) and the inventories remain unsold at the end of accounting period, and 20% of Pertama's account receivables is due from Intan Bhd. EXPLAIN the accounting treatment of the above transactions in the preparation of consolidated financial position as at 31 December 2020. (show all working solution and extract of consolidate financial position (if any)). Given below are the statement of financial position of Berlian Bhd, Pertama Bhd and Intan Bhd as at 31 December 2020: Berlian Bhd (RM) Pertama Bhd (RM) Intan Bhd (RM) Non-Current Assets Land Equipment Accumulated depreciation Investment in Pertama Bhd - 160,000 shares Investment in Intan Bhd - 135,000 shares 100,000 65,000 -13,000 240,000 108,000 130,000 80,000 -7,200 120,000 66,000 -9900 0 0 0 0 Current Assets ventories Account Receivables Bank 60,000 52,000 68,000 680,000 70,000 80,000 95,000 447,800 75,000 60,000 75,000 386,100 400,000 47,000 200,000 2,300 180,000 10,100 Financed by: Shares capital of RM 1.00 each General reserves Retained profits: - as at 31 December 2019 - as at 31 December 2020 100,000 98,000 125,000 100,500 100,000 78,000 Current Liabilities Account payables 35,000 680,000 20,000 447,800 18,000 386,100 Based on the information given: a) PREPARE Consolidated Statement of Financial Position as at 31 December 2020 (show all workings and round up to the nearest RM). b) If Berlian Bhd sold 20% of its inventories to Pertama Bhd at cost plus mark-up (25%) and the inventories remain unsold at the end of accounting period, and 20% of Pertama's account receivables is due from Intan Bhd. EXPLAIN the accounting treatment of the above transactions in the preparation of consolidated financial position as at 31 December 2020. (show all working solution and extract of consolidate financial position (if any))