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Jee Nah RM RM Investment in Nah: 180,000 ordinary shares 300,000 Land 120,000 200,000 Building 125,000 320,000 Inventories 30,000 25,000 Trade and other receivables 78,000

Jee Nah RM RM Investment in Nah: 180,000 ordinary shares 300,000 Land 120,000 200,000 Building 125,000 320,000 Inventories 30,000 25,000 Trade and other receivables 78,000 55,000 Cash at bank 22,000 35,000 675,000 635,000 Ordinary shares of RM1 each 345,000 300,000 Retained Profit 250,000 180,000 8% Debenture 100,000 Trade and other payables 80,000 55,000 675,000 635,000 Given above are the statements of financial position of Jee Berhad & Nah Berhad as at 31st August 2021. Additional information: 1. Jee Berhad acquired ordinary shares in Nah Berhad on 1st September 2020. On that date, the retained profit balance in reserve accounts of Nah were RM50,000. 2. Goodwill is impaired at 30% per annum. Required: Prepare the Consolidated Statement of Financial Position for the Jee Berhad Group for the year ending 31st August 2021. (Show all your workings.) (20 marks)

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