b) Statement of financial position of the Rose Group as at 31 December 2022 are giren below. - Rose Berhad acquired bo\% ordinary shares in Camelia Berhad on 1 January 2019 when the accumulated retaned eamings of Camelia Berhad were PMB 40,000 . Fose Berhad also acquired 40% of the ordinary shace in Orchid Berhad on 1 July 2019 when the acoumulated retained earnings of Orchid Berhad were PM240,000