QUESTION 3 Given below are the statements of financial position of H and its subsidiary of S as at 31st December 2016 H S RM RM Ordinary shares of RM1 each 600,000 350,000 Revaluation reserve 80,000 30,000 Retained profit 120,000 60,000 Liabilities 110,000 15,000 910000 455000 Sundry assets 560,000 455000 Investment in S- 280,000 ordinary 350,000 shares at cost 910000 455000 H acquired 280,000 of 350,000 ordinary shares of S on 1 January 2013 when the balances in S accounts were: Revaluation reserve: Retained profit: RM25000 RM45000 (23 marks) a. Prepare the statement that clearly show the amount of goodwill, non- controlling interest, group retained profit and group revaluation reserve. (22 marks)