July Berhad acquired all the shares in April Berhad on 31 December 2022 for a cost of RM900,000. The draft balance sheets of both companies for the year ended 31 December 2022 were as follows: July Berhad RM'000 April Berhad RM'000 Non-current assets 1,600 750 Investment in April Berhad at cost 900 Current assets 380 300 2,880 1,050 Ordinary share Retained earnings Current liabilities 1,000 500 1,580 300 300 250 2,880 1,050 Required: Prepare the consolidated statement of financial position for the group as at 31 December 2022. (Provide explanation if necessary)