The following are the statements of financial position as at 30 June 2020:	Phi Berhad RM’000	Saw S/B RM’000
Investment in Saw Sdn Bhd: Ordinary shares Preference shares	4,000 80
Land	19,280	5,665
Building	4,100	800
Machinery	1,200	750
Equipment	900	420
Bills receivables	500	-
Current assets: Inventories Trade receivables Current account Bank	1,746 1,984 240 1,550	566 612 -
Total assets	35,580	8,813
Ordinary shares	25,000	5,000
6% Preference shares	1,100	1,200
Revaluation reserve	650	130
Retained earnings b/f Profit for the year	5,800 919	670 300
8% Debentures	100	50
Bills payables	-	400
Current account	-	200
Trade payables	2,011	863
Total	35,580	8,813

Additional information:

1. Phi Berhad acquired 75% (4 million units) of the ordinary shares in Saw Sdn Bhd on 1 July 2019. The investment has been fully recorded in the books of Phi.

2. Phi also acquired 60% of the preference shares of Saw Sdn Bhd on 1.1.2020. Second half year preference shares dividends has been declared but not yet recorded. Debenture interest for the last quarter have not been accrued for both Phi and Saw.

3. The current account difference is due to inventories in transit.

4. Saw issued RM400,000 Bills Payables and Phi purchased RM300,000 of the bills. During the year, Phi factored RM200,000 of these bills due to cash flow constraint.

5. Phi’s trade receivables includes RM20,000 owed by Saw; but the trade payables of Saw shows only RM15,000 payable to Phi. Saw has remitted a payment of RM5,000 to Saw with regards to this balance but the payment was only received on 2 July 2020.

Required:

Prepare the consolidated statement of financial position for Phi group as at 30 June 2020.

Show relevant workings.