The following are the statements of financial position as at 31 December 2019

	Keris RM'000	Tombak RM'000	Meriam RM'000
Ordinary share capital	14400	8000	1280
Retained profit	480	576	400
Profit for the year	960	512	1120
Dividend paid			(160)
Loan from tombak			320
Overdraft	160	288
Traade payables	560	192	160
	16560	9568	3120
Land	1280	3360	1424
Building	2880	3200	960
Plant and machinery	3440	1440	512
Investment in tombak	7200
Investment in Meriam	1600
Loan to meriam		384
Trade receivables	48	448	64
Inventories	64	256	96
Bank	48	480	64
	16560	9568	3120

Additional information:
1. Keris acquired 1,500,000 of the issued share capital Tombak on 1 January 2016 when Tombak’s retained profit had a negative balance of RM320,000. The carrying value of Tombak’s assets reflected fair value except for building which the fair value was in excess of the carrying amount of RM1,440,000. The remaining life of the building was
25 years.

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2. Keris acquired 640,000 of the issued share capital of Meriam on 1 April 2019. The carrying value of its assets reflected fair value except for land which fair value was RM480,000 in excess of the carrying amount. Meriam paid a dividend of RM160,000 in March 2019.
3. During the year, Keris sold plant of carrying amount RM480,000 for RM800,000 to Tombak. Plant is depreciated at 20% on cost, with a full year’s provision in the year of acquisition.
4. Meriam sold inventory to Keris in the post-acquisition period. Intra-group profit in the closing inventory was RM8,000.
5. On 1 July 2019, Tombak gave a 10% loan to Meriam. It gave a further RM64,000 on30 December 2019 which has not been recognized by Meriam. Meriam has not accrued the interest on the loan.
Required:
Prepare the consolidated statement of financial position of Keris Group as at 31 December 2019. Show all relevant workings.