Given below are the statements of financial position of Sea and Ocean as al 31 December x7. 10.13 Equity and Liabilities Ordinary share capital Retained profit 8 percent loan stock Payables Non-current Assets Land Building Investment in Ocean 750.000 ordinary shares Current Assets inventory Receivables Cash 13 Sea RM'000 Ocean RM'000 3,400 1,700 500 300 Nil 400 100 80 4,000 2,480 700 1,280 900 88 600 2,000 200 300 150 200 50 100 4,000 2,480 Additional information: a Sea acquired 75 percent of the issued ordinary share capital of Ocean on 1 January x6 when the retained profit of Ocean was RM100,000. Ocean has not issued any ordinary shares since 1 January x6. The fair values of the land and building of Ocean on 1 January x6 were RM100,000 and RM180,000 more than their carrying amounts, respectively. The remaining useful life of the building on 1 January x6 was 18 years. Ocean did not adjust its financial statements to reflect the fair values. The carrying amount of the building on 31 December x7 is after providing for year x7 depreciation charge. There were no additions or disposals of land and building from year xo As at 31 December x7; the receivables of Sea include RM30,000 due from Ocean but Ocean shows an amount due to Sea of RM20,000, and the difference is due to cash in transit. Non-controlling interest is measured based on the fair value of the net assets of the subsidiary. From the information given, you are required to prepare the consolidated statement of financial position as at 31 December x7.