B. On 1 July 2020 Comby Bhd. and Diandra Bhd each acquired 30 per cent of the ordinary shares that carry voting rights at a general meeting of shareholders of Zuka Bhd for RM100,000.00 The purchase price is equal to the fair value of 30 per cent of Zuka's identifiable assets less 30 per cent of its identifiable liabilities. Comby Bhd. and Diandra Bhd immediately agreed to share control over Zuka Bhd. For the year ended 30 June 2020 Zuka's recognised a loss of RM600,000.00. Comby Bhd. and Diandra Bhd. have no constructive or legal obligation in respect of their jointly controlled entity's loss and have made no payments on its behalf. Zuka Bhd recognised profit for the year ended 30 June 2021 of RM800,000.00 There is no published price quotation for Zuka Bhd. REQUIRED: Calculate the investment for Comby Bhd. and Diandra Bhd. using equity method for the year 2020 and 2021. [5 Marks]