Kindly assist me on this question in order to prepare group statement of financial position

+ The following financial statements were extracted from the company's records. Statements of Financial Position as at 31 December 2019: Harakiri Seppuku Sadao Watanabe RM'000 RM'000 RM'000 RM'000 Investment: Ordinary shares of Seppuku 21,000 Preference shares of Seppuku 200 Non-current assets: Land 25,916 11,207 6,463 3,887 Building 15,400 9,009 3,224 2,114 Plant 2,700 1,860 1,863 866 Machinery 3,100 2,136 988 872 Equipment 1,950 1,269 841 654 Current assets: 10% Loan to Sada 250 Inventory 3,010 2,356 1,335 853 Current account 780 Trade receivables 3,650 2,669 1,154 871 Bank 4,210 688 711 100 Total assets 81,916 31,444 16,579 10,217 58.850 3,000 20.000 10,000 8.000 500 Ordinary shares 5% Cum Preference shares 6% Preference shares 8% Preference shares Revaluation reserve Retained earnings 7% Debentures 10% Loan from Seppuku Current account Trade payables Other payables 5.000 8.665 800 3,000 3,699 200 300 1,800 2,035 600 594 250 195 1.896 103 575 2.806 664 4.235 1,366 897 126 Total equities and liabilities 81.916 31.444 16.579 10.217 1 From the available records of the companies, you extracted the following fair value adjustments which have not been adjusted in the books. The group uses revaluation model to prepare its accounts: As at 1 January 2018 Harakiri (RM) Seppuku (RM) Sadao (RM) Watanabe (RM) 200,000 8 years 100,000 Plant Useful life Machinery Useful life Land As at 31 Dec 2019 Land 5 years 500.000 300,000 400.000 150,000 2. For year ended 2018, Seppuku sold equipment to Harakiti with the profit of RM50,000. Useful life of this asset is estimated to be 5 years. Full year depreciation is charged in the year of acquisition and none in the year of disposal. 3. During the year, Sadao sold inventories with the invoice value of RM800,000 to Harakiti at cost plus 25%. 20% of the ending inventory in Harakiri were inventories purchased from Sadao 4. Sadao also sold inventories to Seppuku at the invoice price of RM4,712,000 at cost plus 25%. 80% of these inventories have been sold off to third parties. Seppuku has paid for 50% of the invoice balance but the payment was only received after 31 December 2019. 5. For year ended 2019, Watanabe sold inventories to Harakiti at cost plus 25%, the invoice value was RM100,000 and 50% of these inventories have been sold off. 6. Sadao, has not accrued its loan interest expense for the full year and Seppuku has not recognised the interest income in its books. 7. The group uses straight line depreciation and partial goodwill to prepare its accounts. Difference in current account is due to inventory in transit. All depreciation expenses and goodwill impairment are to be adjusted in administration expenses. 8. 9. + The following financial statements were extracted from the company's records. Statements of Financial Position as at 31 December 2019: Harakiri Seppuku Sadao Watanabe RM'000 RM'000 RM'000 RM'000 Investment: Ordinary shares of Seppuku 21,000 Preference shares of Seppuku 200 Non-current assets: Land 25,916 11,207 6,463 3,887 Building 15,400 9,009 3,224 2,114 Plant 2,700 1,860 1,863 866 Machinery 3,100 2,136 988 872 Equipment 1,950 1,269 841 654 Current assets: 10% Loan to Sada 250 Inventory 3,010 2,356 1,335 853 Current account 780 Trade receivables 3,650 2,669 1,154 871 Bank 4,210 688 711 100 Total assets 81,916 31,444 16,579 10,217 58.850 3,000 20.000 10,000 8.000 500 Ordinary shares 5% Cum Preference shares 6% Preference shares 8% Preference shares Revaluation reserve Retained earnings 7% Debentures 10% Loan from Seppuku Current account Trade payables Other payables 5.000 8.665 800 3,000 3,699 200 300 1,800 2,035 600 594 250 195 1.896 103 575 2.806 664 4.235 1,366 897 126 Total equities and liabilities 81.916 31.444 16.579 10.217 1 From the available records of the companies, you extracted the following fair value adjustments which have not been adjusted in the books. The group uses revaluation model to prepare its accounts: As at 1 January 2018 Harakiri (RM) Seppuku (RM) Sadao (RM) Watanabe (RM) 200,000 8 years 100,000 Plant Useful life Machinery Useful life Land As at 31 Dec 2019 Land 5 years 500.000 300,000 400.000 150,000 2. For year ended 2018, Seppuku sold equipment to Harakiti with the profit of RM50,000. Useful life of this asset is estimated to be 5 years. Full year depreciation is charged in the year of acquisition and none in the year of disposal. 3. During the year, Sadao sold inventories with the invoice value of RM800,000 to Harakiti at cost plus 25%. 20% of the ending inventory in Harakiri were inventories purchased from Sadao 4. Sadao also sold inventories to Seppuku at the invoice price of RM4,712,000 at cost plus 25%. 80% of these inventories have been sold off to third parties. Seppuku has paid for 50% of the invoice balance but the payment was only received after 31 December 2019. 5. For year ended 2019, Watanabe sold inventories to Harakiti at cost plus 25%, the invoice value was RM100,000 and 50% of these inventories have been sold off. 6. Sadao, has not accrued its loan interest expense for the full year and Seppuku has not recognised the interest income in its books. 7. The group uses straight line depreciation and partial goodwill to prepare its accounts. Difference in current account is due to inventory in transit. All depreciation expenses and goodwill impairment are to be adjusted in administration expenses. 8. 9