QUESTION 3 (25 MARKS) (a) Consolidated financial statements of Mulus Berhad for the year ended 31 October 2016 are as follows: Consolidated statement of profit or loss and other comprehensive income for the year ended 31 October 2016 Revenue RM'000 20,900 (11,550) Operating expenses Profit from operations Gain on disposal of subsidiary Finance cost 9,350 1,000 (350) Income from associates Profit before taxation 1,150 11,150 Tax expense Profit for the year Other comprehensive income for the year Re-measurement of post-employment benefits (2,250) 8,900 2,000 Other comprehensive income from associates Total comprehensive income Profit attributable to: Parent shareholders Non-controlling interest 500 11,400 7,950 950 Total comprehensive income attributable to: Parent shareholders Non-controlling interest 10,200 1,200 11,400 Consolidated statements of financial position as at 31 October: 2016 2015 RM'000 RM'000 Non-current assets Property, plant and equipment 25,450 16,250 Goodwill 19,300 18,500 Investment in associate 6,200 5,400 50,950 40,150 Current assets Cash and bank 2,100 1,400 Trade and other receivables 3,900 3,300 Inventories 4,700 4,350 10,700 9,050