Public Berhad owns 75% of the equity sharesin Bell Berhad. At 31 July 2018, the inventory of Public Berhad was valued at RM420,000 and included goods costing RM60,000 that it hadpurchased from Bellat cost plus20% mark up.

At 31 July 2018, inventories were valued at RM445,000 in the consolidated statement of financialposition of the Public Group.

At 31 July 2018, provide the inventory figure in the statement of financial position of Bell.