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 Intan Bhd (RM) (RM) Non-Current Assets Land 100,000 130,000 120,000 Equipment 65,000 80,000 66,000 Accumulated depreciation -13,000 -7,200 -9900 Investment in Pertama Bhd - 160,000 shares 240,000 0 0 Investment in Intan Bhd - 135,000 shares 108,000 0 0 Current Assets Inventories Account Receivables Bank 60,000 70,000 75,000 52,000 80,000 60,000 68,000 95,000 75,000 680,000 447,800 386,100