Lariz Bhd acquired 80,000 ordinary shares and RM20,000 5% debentures of Stella Bhd on 1 January 2018 when Stella Bhd's general reserve and retained profits were nil and RM20,000, respectively. The financial position statement of Lariz Bhd and Stella Bhd as at 31 December 2020 are: Lariz Bhd RM Stella Bhd RM 393,000 268,000 Plant, property and equipment Investment in Stella Bhd: Ordinary shares 5% Debentures Inventories Trade receivables Bills receivable Bank Ordinary dividend receivable 114,000 20,000 34,000 29,000 4,000 90,000 12,000 30,000 34,000 5,000 81,000 696,000 418,000 260,000 150,000 100,000 80,000 Ordinary shares of RM1 each Non-redeemable Preference shares of RM1 each 5% Debentures General reserve Retained profits Trade payables Bills payable Ordinary dividend payable 60,000 80,000 90,000 39,000 4,000 13,000 50,000 65,000 60,000 45,000 3,000 15,000 696,000 418,000 Additional information: 1. On the acquisition date, the fair value of the machinery of Stella Bhd was RM30,000 less than its carrying amount. The remaining useful life of the machine was 10 years. On the same date, the freehold land of Stella Bhd has an increased in fair value by RM10,000. No adjustments have been made in the books of Stella Bhd to reflect the new values. 2. During the current year, Lariz Bhd sold inventories at an invoice price of RM15,300 to Stella Bhd at a margin of 20% of the selling price. At the end of 2020, Stella Bhd has sold one-fourth of these inventories. Stella Bhd has paid half for the goods purchased. 3. All the bills payable of Lariz Bhd are due to Stella Bhd. 4. Trade receivables of Stella Bhd include RM12,000 from Lariz Bhd. 6. 5. Debenture interest for the year ended 31 December 2020 is to be provided by Lariz Bhd and Stella Bhd. 6. Goodwill on consolidation of Stella Bhd is impaired by 20%. 7. Lariz Bhd's policy is to measure non-controlling interest at the proportionate share of the fair value of net assets of the subsidiary. Required: b. Determine the group reserve (general reserves and retained profits) and non-controlling interest by preparing the schedule