Power acquired the shares of Super on 1 January 2016 when the retained profit and general reserve balances of Super were RM250,000 and RM50,000 respectively. On this date, the fair values of the non-current assets in Super were as follows: land RM500,000; buildings RM420,000 and plant & machinery RM560,000. The fair values have not been reflected in the books of Super. The original cost of the buildings was RM375,000 and buildings are depreciated over an estimated useful life of twenty-five years. On the date of acquisition, the plant and machinery had a remaining useful life of eight years. Depreciable non-current assets are depreciated using the straight-line method and depreciation charge for the year 2020 has been provided in the financial statements. The summarized statements of financial position of Power and Super as at 31 December 2020 were as follows: Power Super RM RM Land, at cost 400,000 335,000 Buildings, at net book value 180,000 225,000 Plant and machinery, at net book value 240,000 Investment in Super 225,000 ordinary shares 720,000 40,000 5% preference shares 40,000 Current assets 90,000 75,000 1,430,000 875,000 600,000 500,000 ordinary shares 300,000 ordinary shares 100,000 5% preference shares Retained profit General reserve Current liabilities 500,000 280,000 50,000 1,430,000 375,000 100,000 200,000 120,000 80,000 875,000 Additional information: Included in the current assets of Power is RM35,000 due from Super. However, Super has remitted RM15,000 on 30 December 2020 which was received by Power on 2 January 2021. Required: The Consolidated Statement of Financial Position of the Power Group as at 31 December 2020. Include in your workings the relevant journal entries, Cost of Control account, Non-Controlling Interest account and Group Retained account