Q2 Given below are the statement of financial position of High and Sudir as at 31 December 2020. (Diberi di bawah penyata kedudukan kewangan bagi High dan Sudir pada 31 Disember 2020.) High Sudir RM RM Land and building (Tanah dan bangunan) Other non current assets (Lain-lain aset bukan semasa) Investment in 170,000 ordinary shares of Sudir at cost (Pelaburan 170,000 unit saham biasa Sudir pada kos) Inventories (Inventori) Trade receivables (Penghutang niaga) Bank 300,000 500,000 210,000 40,000 25,000 25,000 1,100.000 305,000 135,000 20,000 40,000 35,000 535,000 Trade payables (Pemiutang niaga) Ordinary shares of RM1 each (Saham biasa RM1 setiap satu) 5% preference shares of RM1 each (5% saham keutamaan RM1 setiap satu) Retained profit 31 December 2020 (Pendapatan tertahan 31 Disember 2020) 50,000 800,000 Ordinary shares (Saham biasa) Preference shares (Saham keutamaan) 100,000 150,000 1,100,000 High RM28,000 RM2,500 30,000 425,000 Additional information: (Maklumat tambahan:) 1. High acquired 170,000 ordinary shares of Sudir on 1 January 2020 when the retained profit of Sudir was RM50,000. (High memiliki 170,000 unit saham biasa Sudir pada 1 Januari 2020 semasa pendapatan tertahan Sudir adalah RM50,000.) 2. During the current year, Sudir sold inventories of sales value RM12,000 to High. Sudir sold these goods to High at cost plus 20%. High has sold 50% of these goods. High has not paid Sudir for these goods. (Dalam tahun semasa, Sudir telah menjual inventori jualannya yang bernilai RM12,000 kepada High. Sudir telah menjual barangan ini kepada High pada kos tambah 20%. High telah menjual 50% daripada barangan ini. High belum membuat bayaran kepada Sudir untuk barangan ini.) 3. On 1 July 2020, High sold a piece of land costing RM50,000 for RM80,000 to Sudir. Sudir does not intend to sell this land. (Pada 1 Julai 2020, High telah menjual satu bidang tanah dengan kos RM50,000 pada harga RM80,000 kepada Sudir. Sudir tidak bermaksud untuk menjual tanah itu,) 4. The directors of High and Sudir have declared on 20 December 2020 the following dividends: (Pengarah-pengarah High dan Sudir telah mengisytihar pada 20 Disember 2020 dividen berikut:) 80,000 5. Goodwill is impaired by 25%. (Muhibah disusutnilai sebanyak 25%.) 535,000 Sudir RM9,000 Required: (Dikehendaki:) Prepare the consolidated statement of financial position of the group as at 31 December 2020. (Sediakan penyata kedudukan kewangan digabungkan bagi kumpulan pada 31 Disember 2020.) (25 m)