Public Berhad owns 75% of the ordinary share capital of its subsidiary Willy Berhad. At the group's year end, 28 February 2019, Public Berhad's payables include RM3,600 in respect of inventories sold to it by Willy Berhad. Williy Berhad's receivables include RM6,700 in respect of inventories sold to Public Berhad. Two days before the year end Public Berhad sent a payment of RM3,100 to Willy Berhad that was not recorded by the latter until 2 days after the year end. Calculate the in-transit item should be dealt with in the consolidated statement of financial position at 28 February 2019