Question 3 (CLO3) Given below are the statement of financial position of Berlian Bhd, Pertama Bhd and Intan Bhd as at 31 December 2020: Berlian Bhd (RM) Pertama Bhd (RM) Intan Bhd (RM) Non-Current Assets Land Equipment Accumulated depreciation Investment in Pertama Bhd - 160.000 shares Investment in Intan Bhd - 135,000 shares 100,000 65,000 - 13,000 240,000 108.000 130,000 80,000 -7,200 0 0 120,000 66,000 -9900 0 0 Current Assets Inventories Account Receivables Bank 60,000 52,000 68,000 680,000 70,000 80,000 95,000 447,800 75,000 60,000 75.000 400,000 47,000 200,000 2,300 180,000 10,100 Financed by: Shares capital of RM 1.00 each General reserves Retained profits: - as at 31 December 2019 - as at 31 December 2020 100,000 98,000 125,000 100,500 100,000 78,000 Current Liabilities Account payables 35,000 680,000 20.000 447.800 18.000 386.100 Find the goodwill first a) PREPARE Consolidated Statement of Financial Position as at 31 December 2 (show all workings and round up to the nearest RM)