Given below are the statements of financial position of Randy and Paula as at 31 December x2. Questions 12.1 Equity and Liabilities 600,000 ordinary shares 400,000 ordinary shares Retained profit Liabilities Randy RM'000 800 Paula RM'000 500 200 250 50 1,100 720 620 Assets Non-current assets Investment in 360,000 ordinary shares of Paula Inventories Other current assets 450 550 60 40 1,100 50 50 720 Additional information: a. Randy bought the ordinary shares of Paula on 1 January x1 when the retained profit of Paula was RM100,000. b. In year x2, Randy sold RM50,000 (selling price) of inventories to Paula. Randy invoiced Paula for the goods to Paula at cost plus 25 percent. C. Paula still has RM25,000 (invoice value of these inventories. d. Paula owes. Randy RM6,000. Goodwill is impaired by 20 percent. Required: Prepare the consolidated statement of financial position as at 31 December x2. e