PEPPER acquired 70% of SALT three years ago, when SALT's retained earnings were RM430,000. The Financial Statements of each company for the year ended 31 March 2023 are as follows: Additional information: (i) SALT had plant in its Statement of Financial Position at the date of acquisition with a carrying value of RM100,000 but a fair value of RM120,000. The plant had a remaining life of 10 years at acquisition. (ii) The PEPPER group values the non-controlling interests at fair value. The fair value of the non-controlling interests at the date of acquisition was RM250,000. (iii) Goodwill is to be impaired by 30% at the reporting date. (iv) At the start of the financial year, PEPPER transferred a machine to SALT for RM15,000. The asset had a remaining useful economic life of 3 years at the date of transfer. It had a carrying value of RM12,000 in the books of PEPPER at the date of transfer. (v) During the year SALT sold some goods to PEPPER for RM60,000 at a markup of 20%.40% of the goods remained unsold at the year end. (vi) At the year end, SALT's books showed a receivables balance of RM6,000 as being due from PEPPER. This disagreed with the payables balance of RM1,000 in PEPPER's books due to PEPPER having sent a cheque to SALT shortly before the year end which SALT had not yet received. Required: Calculate a. Controlling interest, goodwill and the schedule of reserves (including non controlling interest) for the year ended 31.03.2023 and, b. Consolidated Statement Of Financial Position As At 31.03.2023. Note: show your workings. (40 marks)