Additional information:

i$.$ Helium Bhd acquired the shares and debentures in Sandbox Bhd on $1$ January $2020$ when

the share premium and retained profit balances in Sandbox Bhd$\text{'}$s accounts were

RM$150,000$ and $45,000$ respectively.

ii$.$ Sandbox Bhd sells inventories to Helium Bhd at cost plus $50\%.$ During the year ended

$31$ December $2021$ Sandbox Bhd sold goods valued at RM$45,000,$ and RM$22,500$ of these

goods still remain in the closing inventories of Helium Bhd$.$ There was intra$-$group profit

in the opening inventories of Helium Bhd of RM$3,000.$

iii. During the current year Helium Bhd sold plant of carrying amount RM$75,000$ for

RM$90,000$ to Sandbox Bhd$.$ The remaining useful life of this plant is five years. Plant is

depreciated using the straight line method. Full year's depreciation is charged in the year

of acquisition and none in the year of disposal.

iv$.$ Trade receivable of Helium Bhd include RM$7,500$ due from Sandbox Bhd$.$

v$.$ On $30$ December $2021,$ Sandbox Bhd remitted RM$3,000$ on account of the loan. Helium

Bhd has not recorded the remittance yet.

vi$.$ H has not taken credit for its debenture interest due from Sandbox Bhd$.$

vii. Non$-$controlling interest is measured at the fair value of the net assets of the subsidiary.

viii. The directors of Helium Bhd and Sandbox Bhd have declared on $20$ December $2021$:

Required:

a$)$ Calculate the goodwill on consolidation.

b$)$ Calculate the group retained profit.

c$)$ Calculate the non$-$controlling interest.

d$)$ Prepare the consolidated statement of financial position of Helium Bhd and of its subsidiary

as at $31$ December $2021.$