Delima Bhd (DB) is a holding company of Mutiara Bhd (MB) and Suasa Bhd (SB). The financial statements of the three companies for the year ended 31 December 2022 were as follows:

Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2022
	DB RM'000		MB RM'000		SB RM'000
Revenue	2,000		600		525
Cost of sales	(1,050)		(345)		(285)
Gross profit	950		255		240
Operating expenses	(390)		(120)		(75)
Profit from operations	560		135		165
Other income	606		48		-
Profit before tax	1,166		183		165
Tax	(292)		(46)		(41)
Profit for the year	874		137		124
Other comprehensive income:
Gain on revaluation of property	30		-		-
Total comprehensive income for the year	904		137		124
Movement in retained earnings:
Retained earnings 1 January 2022	4,800		1,650		1,005
Profit for the year	874		137		124
Dividends paid	(210)		(75)		(60)
Retained earnings 31 December 2022	5,464		1,712		1,069

Statement of Financial Position as at 31 December 2022
	DB RM'000		MB RM'000		SB RM'000
Assets
Property, plant and equipment	6,052		930		1,737
Investments, at cost:
Investment in MB	3,360
Investment in SB	240		2,100
Current assets	4,470		1,115		2,115
Total assets	14,122		4,145		3,852
Equity and Liabilities
Share capital, issued at RM1 each	4,000		1,000		1,000
Retained earnings	5,464		1,712		1,069
Revaluation reserve	60		105
Non-current liabilities	2,450		653		703
Current liabilities	2,148		675		1,080
	14,122		4,145		3,852

Additional information:

1. DB acquired 60% interest in MB for a consideration of RM1,680,000 on 1 January 2020. MB has 1,000,000 ordinary shares issued at RM1.00 each. The retained earnings and revaluation reserve of MB on this date were RM1,500,000 and RM30,000. The price paid by DB for this acquisition was representative of the fair value of MB.
2. DB acquired 15% interest in SB for a consideration of RM360,000 on 1 January 2018. SB has 1,000,000 ordinary shares issued at RM1.00 each. The retained earnings of SB on this date were RM800,000. The market price of SB's shares on this date was RM1.90 per share. On 1 January 2021, MB acquired 80% interest in SB for a consideration of RM2,100,000 when the retained earnings of SB were RM975,000. The market price of SB's shares on this date was RM2.50 per share.
3. On 1 April 2022, DB sold two-third of its interest in SB for RM360,000. Gain or loss on disposal of shares was included within other income.
4. During 2022, MB sold inventories for RM45,000 to DB. As at 31 December 2022, RM13,500 remained in the ending inventories of DB. The corresponding intragroup sales and ending inventories for the 2021 financial year were RM65,000 and RM16,500, respectively. The profit margin to MB was 20% on selling price.
5. DB sold machine to SB on 1 May 2022 for RM300,000. The book value of the machine on that date was RM280,000. The machines were depreciated at 20% per year. Full year depreciation was recorded in the year of purchase. Depreciation to be recognised in operating expenses account. Gain or loss on disposal of machine was included within other income.
6. For investment in MB, there was impairment loss of RM15,000 for goodwill for financial year ended 31 December 2022. No impairment loss in the prior years. The impairment loss to be recognised in operating expenses account.
7. All dividends were paid during the current year. Dividend income was included within other income.
8. DB measures non-controlling interest at fair value.
9. Tax effects on unrealised profit or loss on inter-company transactions should be ignored.
10. Assume revenue accrued evenly throughout the year.

REQUIRED:

a). Calculate goodwill on consolidation in MB and SB. Show allocation of goodwill to parent in SB.

b). Prepare the relevant consolidation journal entries of DB and its subsidiaries for the year ended 31 December 2022 using one-stage method.

c). Prepare the Consolidated Statement of Profit or Loss and Other Comprehensive Income of DB and its subsidiaries for the year ended 31 December 2022.