Given below are the statements of financial position of H and its subsidiary S as at 31 December 2021. Statements of Financial Position as at 31 December 2021 Ordinary shares of RM1.00 each 7% preference shares of RM1.00 each 5.5% preference shares of RM1.00 each Retained profit H S RM RM 500,000 300,000 100,000 100,000 150,000 100,000 10% Debentures Debenture interest payable Account payables 100,000 200,000 10,000 50,000 40,000 910,000 740,000 Non-current assets Investment in S at cost 400,000 600,000 240,000 ordinary shares 60,000 preference shares RM50,000 debentures 280,000 60,000 50,000 Inventory Accounts receivable Cash in bank 60,000 70,000 20,000 30,000 40,000 40,000 910,000 740,000 Additional information: i. H acquired 240,000 ordinary shares of S on 1 January 2018 when the retained profit of S was RM50,000 ii. On 1 January 2019, H acquired the preference shares and debentures of S when the retained profit of S RM90,000. Required: prepare the consolidated statement of financial position as at 31 December 2021.