(d) Red Berhad (Red) purchased 75% of Blue Berhad (Blue) for RM2,000,000 ten years ago when the balance on its retained earnings was RM1,044,000. The statements of financial position of the two companies as at 31 March 2021 are: Non-current assets Investment in Blue Land and Buildings Plant and Equipment Motor vehicles Current assets Inventories Trade receivables Cash and Cash equivalents Red Blue RM'000 RM'000 2,000 3,350 1,010 2,210 510 345 6,870 2,555 890 352 1,372 514 89 51 2,351 917 9,221 3,472 Total Assets Equity Share capital - RM1 ordinary shares 1,000 500 Retained earnings 4,225 2,610 Revaluation surplus 2,500 7.725 3,110