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Question 1 Given below are the statements of financial position of two companies, High and Low as at 1 January 2016: High Low RM RM million million Ordinary share capital 500,000 200,000 Retained profit 100,000 150,000 Current Liabilities 20,000 20,000 620,000 370,000 Non-current assets 350,000 100,000 Current assets 270,000 270,000 620,000 370,000 On 1 January 2016, High acquired 100% of the issued ordinary shares of Low by issuing 200 million ordinary shares in High and a 6% loan note for RM 50 million to the shareholders of Low. The market value of one equity share of High on 1 January 2016 was RM1.50 Required: Calculate the cost of investment. (8 marks)