Pesaka Bhd is a local publishing company based in Petaling Jaya. On 1 January 2013, Pesaka Bhd acquired 90% interests in Seri Bhd, a bookselling company. At that date, Seri Bhd's net assets were represented by its shareholders' equity consisting of share capital of RM100,000 and retained profit of RM100,000. Given below are the financial statements of Pesaka Bhd and its subsidiary for the year ended 31 December 2015. Statements of comprehensive income for the year ended 31 December 2015 Pesaka Bhd Seri Bhd RM'000 RM'000 Jualan / Sales 800 500 (-) Kos jualan / Cost of sales 400 300 Untung kasar / Gross profit 400 200 Tolak / Less: Perbelanjaan jualan / Selling expenses 60 70 Perbelanjaan pentadbiran / Administrative 50 20 expenses Lain-lain perbelanjaan /Other expenses 40 10 Untung sebelum cukai / Profit before tax 250 100 (-) Cukai / Tax 80 30 Untung selepas cukai / Profit after tax 170 70 Statements of financial position as at 31 December 2015 Pesaka Bhd RM'000 100 400 (100) 180 200 120 Seri Bhd RM'000 150 100 (80) Tanah / Land Mesin, pada harga kos / Machinery, at cost Susutnilai terkumpul / Accumulated depreciation Pelaburan dalam Seri Bhd / Investment in Seri Bhd Stok / Stock Penghutang / Debtors Bank / Bank 100 100 30 400 900 Modal saham / Share capital Keuntungan tertahan / Retained profit Pemiutang / Creditors Overdraf bank / Bank overdraft 400 260 140 100 900 100 220 80 400 Statements of changes in equity (partial) for the year ended 31 December 2015 Pesaka Bhd Seri Bhd RM'000 RM'000 Keuntungan tertahan awal / Beginning retained 160 150 profit (+) Untung tahun semasa / Profit for the year 170 70 (-) Dividen / Dividend 70 Keuntungan tertahan akhir / Ending retained profit 260 220 Additional Information: In February 2013, Pesaka Bhd sold a piece of land (carried in its books at RM150,000) to Seri Bhd at cost. In March 2013, Pesaka Bhd sold a piece of machinery to Seri Bhd for RM40,000. The machinery was bought by Pesaka Bhd for RM100,000 in January 2008. The market value of machinery at this date is approximately equal to the book value carried in the books of Pesaka Bhd. Since Seri Bhd was taken over in 2013, it has been selling goods to Pesaka Bhd at cost plus 10%. In 2015, the intragroup sales amounted to RM100,000. Pesaka Bhd's opening stock and closing stock for 2015 consist of RM22,000 and RM33,000 respectively, of the goods bought from Seri Bhd. As at 31 December 2015, Pesaka Bhd's creditors account includes an amount of RM10,000 payable to Seri Bhd for the goods purchased. The group's policy is to depreciate machinery using the straight line method over 10 years, and to provide a full year's depreciation if the machinery has been used for more than 6 months in the year. Based on the above information, prepare the (1) Consolidated statement of comprehensive income, (ii) Consolidated statement of financial position, and (ii) Consolidated statement of changes in equity (group retained profit only for Pesaka Bhd and its subsidiary for the year ended 31 December 2015. Show all relevant workings. Pesaka Bhd is a local publishing company based in Petaling Jaya. On 1 January 2013, Pesaka Bhd acquired 90% interests in Seri Bhd, a bookselling company. At that date, Seri Bhd's net assets were represented by its shareholders' equity consisting of share capital of RM100,000 and retained profit of RM100,000. Given below are the financial statements of Pesaka Bhd and its subsidiary for the year ended 31 December 2015. Statements of comprehensive income for the year ended 31 December 2015 Pesaka Bhd Seri Bhd RM'000 RM'000 Jualan / Sales 800 500 (-) Kos jualan / Cost of sales 400 300 Untung kasar / Gross profit 400 200 Tolak / Less: Perbelanjaan jualan / Selling expenses 60 70 Perbelanjaan pentadbiran / Administrative 50 20 expenses Lain-lain perbelanjaan /Other expenses 40 10 Untung sebelum cukai / Profit before tax 250 100 (-) Cukai / Tax 80 30 Untung selepas cukai / Profit after tax 170 70 Statements of financial position as at 31 December 2015 Pesaka Bhd RM'000 100 400 (100) 180 200 120 Seri Bhd RM'000 150 100 (80) Tanah / Land Mesin, pada harga kos / Machinery, at cost Susutnilai terkumpul / Accumulated depreciation Pelaburan dalam Seri Bhd / Investment in Seri Bhd Stok / Stock Penghutang / Debtors Bank / Bank 100 100 30 400 900 Modal saham / Share capital Keuntungan tertahan / Retained profit Pemiutang / Creditors Overdraf bank / Bank overdraft 400 260 140 100 900 100 220 80 400 Statements of changes in equity (partial) for the year ended 31 December 2015 Pesaka Bhd Seri Bhd RM'000 RM'000 Keuntungan tertahan awal / Beginning retained 160 150 profit (+) Untung tahun semasa / Profit for the year 170 70 (-) Dividen / Dividend 70 Keuntungan tertahan akhir / Ending retained profit 260 220 Additional Information: In February 2013, Pesaka Bhd sold a piece of land (carried in its books at RM150,000) to Seri Bhd at cost. In March 2013, Pesaka Bhd sold a piece of machinery to Seri Bhd for RM40,000. The machinery was bought by Pesaka Bhd for RM100,000 in January 2008. The market value of machinery at this date is approximately equal to the book value carried in the books of Pesaka Bhd. Since Seri Bhd was taken over in 2013, it has been selling goods to Pesaka Bhd at cost plus 10%. In 2015, the intragroup sales amounted to RM100,000. Pesaka Bhd's opening stock and closing stock for 2015 consist of RM22,000 and RM33,000 respectively, of the goods bought from Seri Bhd. As at 31 December 2015, Pesaka Bhd's creditors account includes an amount of RM10,000 payable to Seri Bhd for the goods purchased. The group's policy is to depreciate machinery using the straight line method over 10 years, and to provide a full year's depreciation if the machinery has been used for more than 6 months in the year. Based on the above information, prepare the (1) Consolidated statement of comprehensive income, (ii) Consolidated statement of financial position, and (ii) Consolidated statement of changes in equity (group retained profit only for Pesaka Bhd and its subsidiary for the year ended 31 December 2015. Show all relevant workings