Part B White Berhad engages in the tourism business. The company's financial year-end is 30 June. To expand the business, White Berhad acquired Black Sdn. Bhd and Orange Sdn. Bhd. on 1 July 2021. White Berhad acquired 300,000 out of 400,000 ordinary shares of Black Sdn. Bhd. on 1 July 2021 for RM400,000 cash. On the acquisition date, the fair value of Black Sdn. Bhd.'s ordinary shares was RM1.25 per share. On the same date, White Berhad acquired 100,000 out of 250,000 ordinary shares of Orange Sdn. Bhd. on 1 July 2021 for RM100,000 cash. The followings are the statements of financial position as at 1 July 2020, immediately following the acquisition: Sundry assets Investment in Black Sdn. Bhd. Investment in Orange Sdn. Bhd. Ordinary share capital Retained profit Non-current liabilities Required: White Berhad Black Sdn. Bhd. Orange Sdn. Bhd. RM'000 RM'000 RM'000 110 500 560 400 100 610 500 560 550 420 250 25 30 180 35 50 130 610 500 560 Prepare the consolidation journal entries and consolidated statement of financial position as at 1 July 2021 (show all workings), assuming that: i. Non-controlling interest is measured using proportionate method. (21 marks) ii. Non-controlling interest is measured at its fair value.