Glow Bhd is a manufacturer and supplier of pearls to Asean countries. In order to ensure the quality of the supplied pearls, it invested in two pearls manufacturing company in Sabah, Tahitian Bhd and Vivid Bhd. The statements of financial positions of Glow Bhd, Tahitian Bhd and Vivid Bhd as at 31 December 2019 are as follows: Glow Bhd Tahitian Vivid RM1000 RM1000 RM1000 Non-current assets Property, plant and equipment 155,560 94,000 32,000 Investment in Tahitian Bhd 3,840 Investment in Vivid Bhd 1,600 Other long-term investment 11,000 15,000 10,000 Current assets Inventories Trade receivable Bank Total assets 56,000 20,000 8,000 256,000 26,000 10,000 20,000 165,000 7,000 8,000 5,000 62,000 4,000 2,000 Equity Ordinary shares Preference shares Retained profit General reserves 35,000 20,000 140,000 5,000 35,000 95,000 4,000 Non-current liabilities 10% Debentures 10,000 30,000 15,000 Current liabilities Tax payable Trade payables Total equity and liabilities 11,000 35,000 256,000 6,000 26,000 165,000 5,000 5,000 62,000 Additional information: 1. Number of ordinary shares in issue as at 31 December 2019: No of units Glow 35,000,000 Tahitian 4,000,000 Vivid 2,000,000 2. On 1 January 2015, Glow Bhd acquired 80% of ordinary shares of Tahitian Bhd for a cash consideration of RM1.20 per unit of shares acquired. The retained profit and general reserve of Tahitian Bhd had a credit balance of RM10 million and RM2 million respectively as at the acquisition date. It was also found that one of the land of Tahitian Bhd reported a fair value of RM5 million more than its carrying value. No adjustment has been made in its accounts to incorporate the new value. 3. Glow Bhd also acquired 40% of Vivid Bhd's issued ordinary shares for a cash consideration of RM1.60 million on 1 January 2018. As at the acquisition date, the balance of retained profit of Vivid Bhd was at RM 12 million. During the year, Tahitian Bhd sold goods at a price of RM1 million to Glow Bhd at a profit margin of 25%. Half of these goods remained unsold as at 31 December 2019. 5. Vivid Bhd sold one of its equipment to Glow Bhd at a profit of RM20 million. The remaining useful life of the equipment was five years. 6. Trade payables of Tahitian Bhd include RM2 million due to Glow Bhd. This amount is after deducting a payment of RM500,000 remitted by Tahitian Bhd on 28 December 2019. The remittance was only received by Glow Bhd on 2 January 2020. 7. It is the group's policy to recognize the non-controlling interest at its proportionate share of the fair value of the identifiable net assets of the subsidiaries on the date of acquisition. 8. Goodwill on consolidation is subject to impairment loss of 20%. 4. Required: Prepare the Consolidated Statement of Financial Position of Glow Bhd and its subsidiary as at 31 December 2019. Disclose all workings