Given below are the statement of Financial Position of Kha Berhad, Jum Berhad and Sab Berhad as at 31 December 2017. Non-Current Assets Kha Jum Sab (RM'000,000) (RM'000,000) (RM'000,000) Land 60 50 33 Buildings 200 63 21 Plant and Machinery (carrying amount) 185 Investment in Jum Berhad 225 200 38 Investment in Sab Berhad 18 688 313 92 Current assets Bank 150 32 43 Account receivable 65 50 27 Inventory 40 66 33 255 148 103 Total assets 943 461 195 Shareholders' funds Ordinary share capital 810 285 123 Retained earnings 90 87 27 900 372 150 Current liabilities Account payables 12 89 45 Proposed dividends 31 nil 43 89 5 Total liabilities and shareholders' funds 943 461 195 Additional information: (1) On January 2017, Kha Berhad acquired 120 million of the 180 million issues ordinary shares of Jum Berhad when the retained profit of Jum berhad had a debit balance of RM18 million. Jum Berhad did not issue any new shares from 1 January 2014. The fair value of the land in Jum Berhad was RM25 million more than its carrying amount and the fair value increased by another RM37 million by the end of year 2017. Real property Gains Tax has to be provided at 10% of gain. (2) Kha Berhad acquired 50 million of the 80 million issued ordinary shares of Sab Berhad on 1 January 2016 when its retained profit was 28 million. Sab Berhad has an unrecognised homegrown brand whose fair value is RM18 million. This asset has an indefinite life. The cost of this business combination was to be discharged by a cash payment of RM16 million and an issue of 18 million shares in Kha Berhad. The fair value of Kha Berhad's ordinary shares on 1 January 2020 was RM3.20 each. Kha Berhad has only rAberded the cash paid. Account payable is used for purchased of inventory. (3) In year 2016, Jum Berhad sold a piece of land costing RM3.5 million for RM8 million to Sab Berhad. The land is still with Sab Berhad. (4) All the inventories of Kha Berhad and one-half of the inventories of Jum Berhad were bought from Sab Berhad. Sab Berhad sold the goods at a gross margin of 15%. (5) In year 2017, Kha Berhad sold to Jum Berhad a plant of carrying value RM30 million for RM60 million. The Abenomic life of this plant is another three years. (6) Included in the account payables of Jum Berhad is RM10 million due to Kha Berhad. However, Kha Berhad has factored RM7 million of them. (7) Kha Berhad has not recognised its shares of dividends from Jum Berhad. Required: prepare the Consolidated Statement of Financial Position as at 31 December 2017.