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Question 3 (CLO3) Given below are the statement of financial position of Berlian Bhd, Pertama Bhd and Intan Bhd as at 31 December 2020: Berlian Bhd Pertama Bhd Intan Bhd (RM) (RM) (RM) Non-Current Assets Land 100,000 130,000 120,000 Equipment 65,000 80,000 66,000 Accumulated depreciation -13,000 -7,200 -9900 Investment in Pertama Bhd 160,000 shares 240,000 0 0 Investment in Intan Bhd - 135,000 shares 108,000 0 0 Current Assets Inventories Account Receivables Bank 60,000 52,000 68,000 680,000 70,000 80,000 95,000 447,800 75,000 60,000 75,000 386,100 400,000 47,000 200,000 2,300 180,000 10,100 Financed by: Shares capital of RM 1.00 each General reserves Retained profits: - as at 31 December 2019 - as at 31 December 2020 100,000 98,000 125,000 100,500 100,000 78,000 Current Liabilities Account payables 35,000 680,000 20,000 447,800 18,000 386,100 Based on the information given: If Berlian Bhd sold 20% of its inventories to Pertama Bhd at cost plus mark-up (25%) and the inventories remain unsold at the end of accounting period, and 20% of Pertama's account receivables is due from Intan Bhd. EXPLAIN the accounting treatment of the above transactions in the preparation of consolidated financial position as at 31 December 2020. (show all working solution and extract of consolidate financial position (if any))