Kindly prepared the consolidated statement of fiancial position accordance to MFRS 128 Investment in Associates and Joint Ventures.

Statement of financial position of the Rose Group as at 31 December 2022 are given below: - Rose Berhad acquired 80% ordinary shares in Camelia Berhad on 1 January 2019 when the accumulated retained earnings of Camelia Berhad were RM640,000. Rose Berhad also acquired 40% of the ordinary share in Orchid Berhad on 1 July 2019 when the accumulated retained earnings of Orchid Berhad were RM240,000. - On 30 November 2022 Rose sold some goods to Camelia for cash of RM320,000. These goods had originally cost RM220,000 and none had been sold by the year-end. On the same date Rose also sold goods to Orchid for cash for RM220,000. These goods originally cost RM100,000 and Orchid had sold half by the year end. - On 1 January 2021 Camelia owned some items of equipment with a book value of RM450,000 that had a fair value of RM570,000. These assets were originally purchased by Camelia on 1 January 2019 and are being depreciated over 6 years. - Group policy is to measure non-controlling interests at acquisition at fair value. The fair value of the non-controlling interests in Camelia on 1 January 2019 was calculated as RM390,000. - Cumulative impairment losses on recognised goodwill amounted to RM150,000 at 31 December 2022. No impairment losses have been necessary to date relating to the investment in the associate. Required: Prepare a consolidated statement of financial position for Rose Berhad and its subsidiary as at 31 December 2022, incorporating its associate in accordance with MFRS 128 Investment in Associates and Joint Ventures. [20 marks]