QUESTION 3 (15 Marks) The final account of Daris Bhd and its subsidiary companies for the year 2021 (with final accounts for the year 2020 as comparative figures) are as follows: (I) Consolidated Statement of Financial Position as at 31 December 2021. Goodwill on consolidation Machinery (net) Stock Trade debtors Cash Share capital Retained profit Minority interests Long term loan Trade creditors Tax payable Dividend payable 2021 RM'000 2020 RM.000 mmill 3100 2200 m m300 320 mtll 200 100 80 4000 2800 1000 1000 1550 920 witl 120 wall 520 250 A2l 340 100 100 4000 2800 (II) Consolidated Statement of Comprehensive Income for the year ended 31 December 2021. 2021 2020 RM'000 RM:000 Profit before tax* 1110 700 Tax 250 Profit after tax muzte 450 Minority interests 50 20 Profit attributable to shareholders nl 430 Dividends 100 100 Retained profit for the year 560 330 Retained profit as at 1 January 990 660 Retained profit as at 31 December 1550 990 *This is after charging depreciation expense of RM200,000.00 (2020: RM150,000.00) and crediting profit on sale of machinery of RM10,000.00 (2020: nil). (Note: the book value of the machinery sold was RM80,000.00).