Given below re the balances of H. Berhad and S. Berhad as at 31 December 20x5. H. Berhad(RM) S. Berhad(RM) Land and building 300,000 305,000 Other non-current assets 500,000 135,000 Investment in 170,000 ordinary shares of S. Berhad at cost 210,000 Inventories 40,000 20,000 Trade receivables 25,000 40,000 Trade payables 50,000 30,000 Ordinary shares 800,000 425,000 100,000 5% Preference shares 100,000 Retained Profit at 31 Dec x5 150,000 80,000 Additional information: i.H. Berhad acquired 170,000 of the 425,000 issued ordinary shares of S. Berhad on 1 January x5 when the retained profit of S. Berhad was RM50,000. Hero was able to vote in 9 out of 12 directors to the board of directors and controls the board. ii.During the current year, S. Berhad sold inventories of sale value RM12,000 to H. Berhad. S. Berhad sold these goods to H. Berhad at cost plus 20%. H. Berhad had not sold 50% of these goods yet.In addition, H. Berhad had not paid S. Berhad for these goods. iii.On 1 July x5, H. Berhad sold a piece of land costing RM50,000 for RM80,000 to S. Berhad. S. Berhad does not intend to sell this land. iv.The directors of H. Berhad and S. Berhad declared the following dividends on 20 December x5: Ordinary dividends for H Berhad is RM 28,000 and for S. Berhad is RM 9,000. The preference dividends for S. Berhad is RM 2,500. v.Goodwill is impaired by 25%

Required:

Prepare the consolidated Statement of financial position as at 31 December x5.