Maximus acquired 1.6 million of the 2 million ordinary shares of Julius on 1 January 2018 . The retained profit of Julius on that date was RM200,000. Statement of financial position of Maximus and Julius as at 31 December 2021: Additional information: (a) On 1 January 2018, the fair values and other details of the noncurrent assets of Julius were: (b) Non-current assets are depreciated using the straight-line method. (c) Included in the current assets of Maximus is RM45,000 due from Julius. However, Julius has remitted RM10,000 on 31 December 2021 which Maximus received on 1 January 5025 (d) During the year, Maximus Bhd sold goods worth RM80,000 to Julius Bhd. The invoice price was mark-up for 20% on cost. 1/4 of these goods still remained in the closing inventories of Julius Bhd. (e) Julius Bhd has yet to provide any debenture interest and dividends. The ordinary dividends of 10 sen per share and 20 sen for Maximus and Julius were declared, repectively. (f) During the year, Maximus sold furniture for RM50,000 to Julius Bhd. The carrying amount of the furniture was RM30,000. Both companies depreciate the furniture at 5% on cost per annum using straight-line method. (g) Goodwill is impaired by 10%. Required: From the information given, you are required to prepare the Consolidated Statement of Financial Position as at 31 December 2021