Balance: |Jane Lzar methed RM 50,000 100,000 200,000 Share Premium General Reserve Retained Profit Tuah Bhd (RM) Jebat Bhd (RM) Equities and Liabilities Ordinary Shares of RM 1 each 2,720,000 120,000 150,000 750,000 640,000 2,000,000 100,000 70,000 350,000 350,000 6% Preference Share of RM 0.50 each Share Premium General Reserve Retained Profit Non Current Liabilities 10% Debentures 200,000 8% Debentures 300,000 Current Liabilities Account Payable Loan- Jebat Bhd Bills Payable 424,000 180,000 15,000 25,000 3,290,000 36,000 5,140,000 Assets Non Current Assets Land Plant and Machinery (NBV) Motor Vehicles (NBV) Equipment (NBV) Investment: 1,430,000 500,000 300,000 200,000 1,325,000 259,200 400,000 150,000 1,500,000 Ordinary Shares Current Assets Inventories 2,000,000 650,000 250,000 348,000 160,000 20,000 40,000 152,000 5,140,000 Account Receivable Loan- Tuah Bhd 45,000 210,800 3,290,000 Bill Receivable Bank **NBV = Net Book Value Additional Information: 1. At the date of acquisition, land of Jebat Bhd has been revalued to RM 1,425,000. Subsequently, the fair value increased by RM 40,000 and no additions or disposals of land durig the current year. 2. During the year, Jebat Bhd sold goods on credit to Tuah Bhd at RM200,000. The profit made was RM20,000. However, Tuah Bhd had not paid the amount due to Jebat Bhd. Half of the inventories remain in the inventories of Tuah Bhd at 31 December 2015. 3. At year end, both companies provide for a full year preference dividend. 4. All the bill payable of Jebat Bhd are in favor of Tuah Bhd. 5. Difference in the loan amount is due to cash in transit. 6. Goodwill recognized is limited to the parent's share and goodwill on consolidation is impaired 15%. Required: Prepare the Consolidated Statement of Financial Position of Tuah Bhd's Group as at 31 December 2015. (Show all workings)