On $1$ January $2020,$ Raqib Construction Bhd$.($RCB$)$ acquired a $90\%$ ownership interest in Cider Construction Sdn Bhd $($CCSB$)$ for RM$500,000.$ On the same date, RCB also acquired $80\%$ of Gary Construction Sdn Bhd $($GCSB$)$ for RM$300,000.$ The net assets on the date of purchase and year$-$end for both CCSB and GCSB were as follows:

$\backslash$table$[[,$CCSB$,$GCSB$],[,\frac{1}{1}\frac{?}{2020},\frac{31}{12}\frac{?}{2022},\frac{1}{1}\frac{?}{2020},\frac{31}{12}\frac{?}{2022}$