please help me solve these questions, thank you

The following information is available relating to Lion, Leo, Tiger and Cat. On 1 January 2015, Lion signed the purchase agreement to acquire 2,700,000 of RM1 ordinary shares in Leo for RMG,650,000 at which date there was a credit balance on the retained earnings of Leo of RM1,425,000. No shares have been issued by Leo since Lion acquired its interest On 1 January 2017, Leo acquired 1.600,090 of RM1 ordinary shares in Tiger for RM3,800,000 at which date there was a credit balance on the retained earnings of Tiger of RM950,000. No shares have been issued by Tiger since Leo acquired its interest On 1 July 2019, Lion acquired 40,000 shares in Cat by way of a share exchange of two shares in Lion for each acquired share in Cat. The share market value of Lion's shares at the date of this share exchange was RM2.50. Lion has not yet recorded the acquisition of the investment in Cat. (IV) During 2019, Tiger had made intragroup sales to Leo of RM480,000 making a profit of 25% on cost and RM75,000 of these goods were in inventories of Leo at 31 December 2019. (V) During 2019, Leo had made intragroup sales to Lion of RM260,000 making a profit of 20% on cost and RM90,000 of these goods were in inventories of Lion at 31 December 2019. (vi) On 1 November 2019 Lion sold warehouse equipment to Leo for RM240,000 from inventories. Leo has included this equipment in its property, plant and equipment. The equipment had been purchased on credit by Lion for RM200,000 in October 2019 and this amount is included in its current liabilities as at 31 December 2019. (vii) Leo charges depreciation on its warehouse equipment at 20% on cost. It is company policy to charge a full year's depreciation in the year of acquisition to be included in the cost of sales. (vill) An impairment test conducted at the year end did not reveal any impairment losses. (ix ) It is the group's policy to value the non-controlling interest at fair value at the date of acquisition. The fair value of the non controlling interests in Leo on 1 January 2015 was RM500,000. The fair value of the 28% non-controlling interest in Tiger on 1 January 2017 was RM900,000. (x) All trading profits and losses are deemed to accrue evenly throughout the year. You are required to prepare Consolidated Statement of Comprehensive Income and Statement of Financial Position for Lion Group using the eleven (11) steps as set out below. Marks for each correct answer are indicated at the end of each question.Introduction Group financial statements are prepared to show the financial position and performance of the parent and its subsidiaries as a single economic unit. A complete set of financial statements is made up of five components, namely Statement of Comprehensive Income, Statement of Changes in Equity, Statement of Financial Positions, Statement of Cash Flows, and Notes to Financial Statements. Transactions involving all companies within the same group are presented as a single entity. Information The Lion Group carries on business as a distributor of building materials into the country. Lion was incorporated in 2011 to distribute building materials. It diversified its activities during 2013 to include the import and distribution of water meter, and expanded its operations by the acquisition of shares in Leo in 2015 and in Tiger in 2017. Accounts for all companies are made up to 31 December. The draft income statements for Lion, Leo, Tiger and Cat for the year ended 31 December 2019 are as follows Lion Leo Tiger Cat RM'000 RM'000 RM'000 RM'000 Revenue 45,600 24,700 22,800 610 Cost of Sales (18,050) (5,463) (5,320) (310) Gross profit 27.550 19,237 17,480 300 Distribution costs (3,325) (2,137) (1,900) (70) Administrative expenses (3,475) (950 (1,900) (10) Finance costs (325) Profit before tax 20,425 16, 150 13,680 220 Income tax expense (8,300) (5,390) (4,241) (120) Profit for the year 12,125 10,760 9.439 100 The draft statements of financial position as at 31 December 2019 are as follows:- Non-current assets Property, plant and 35,483 24.273 equipment (NBV) 13,063 270 Investments Shares in Leo 6,650 Shares in Tiger 3,800 Current assets Total Assets 1,568 9,025 8,883 200 43,701 37,098 21,946 470 Equity RM1 ordinary shares Retained earnings 8,000 3,000 2,000 22,638 100 24,075 19,898 300 Current liabilities Total Equity and 13,063 10,023 48 70 Liabilities 43,701 37,098 21,946 470Eliminate in full intragroup assets and liabilities; offset the carrying Step 8 amount of the parent's investment in each subsidiary and parent's portion of equity of each subsidiary. Also, recognize non-controlling interest and goodwill. Question 10 Using format provided below and figures from Step 7, you are required to:- (a) Eliminate the carrying amount of the parent's investment in each subsidiary; and the parent's portion of equity of each subsidiary; and (b) Recognise non-controlling interest and goodwill in the Statement of Financial Position. [8 marks] Combine Add Eliminate Adjusted RM'000 RM'000 RM'000 RM'000 Non-current assets Property, plant and equipment (NBV) 72, 819 8 40 72, 787 Investments Shares in Leo 6650 6650 Shares in Tiger 3 800 4, 094. 50 3800 Goodwill 4 , 094. 50 Current assets 19, HAG 8combine Total Assets Add Fliminate Adjusted. Equity RM1 ordinary shares Retained earnings 13,000 3000 8:000 66, 611 Current liabilities 23, 134 23,134 Non controlling interest in Tiger 2,384. 30 2, 384. 30 Non controlling interest in Cat Total Equity and Liabilities !?Step 9 Eliminate in full intragroup income and expenses relating to transactions between entities of the group. Question 11 Using format provided below and figures from Step 7, you are required to eliminate in full intragroup income and expenses relating to transactions between entities of the group. [8 marks] Combine Eliminate Add Adjusted RM'000 RM'000 RM'000 RM'000 Revenue 93, 100 480 ) (260 ) (240 92, 120 Cost of Sales 28, 833 (740) (240) (8 40+ 15+ ? 27 915 Gross profit 64 267 64, 205 Distribution costs 7 362 7 362 Administrative expenses 6 325 6 325 Finance costs 325 305 Profit before tax 50 255 Income tax expense 17 931 17, 931 Profit for the year 32, 324 Profit attributable to Owners of the parent 28, 548 Non Controlling Interest IRo ( 10: + 60 - 15 + 2 ) X 10 90 = 10#75. 30 = Now calochte for tigerQuestion 5 Calculate the goodwill for Lion Berhad. [8 ma [ You may use the format as below to present your answer] Subsidiary Group NCI Consideration transferred / FV NCI XX XX Share of net assets acquired: Share capital 30 0 (XX ) (XX) Retained earnings at acquisition 1425 (XX) (XX) Fair value adjustment 4425(XX ) (XX) Group / NCI share (%) 90% XX 10 10 XX Goodwill XX XX