Additional information:

1. Mariami acquired 40% of ordinary shares in Ajwa on 1 January 2021 with consideration transferred of RM13,000,000. On that date retained earnings on Ajwa is RM4,600,000.
2. On acquisition date, machinery belonging to Ajwa had a fair value of RM200,000 more than the carrying value. Machinery is estimated to have a useful life of 20 years
3. During the year, Mariami sold inventories to Ajwa with the invoice price of RM200,000 at cost plus 25%. 50% of the inventories remain unsold.
4. On 31 December 2021 the fair value of plant is estimated at RM4,180,000.
5. The recoverable amount of the investment in Ajwa is less than the carrying amount by RM16,000.

Required:

Prepare the Group Statement of Financial Position as at 31 December 2021. Note: Show all relevant workings.

The following are the statements of financial position for Mariami Bhd and Ajwa Sdn Bhd as at 31.12.2021