Question 6 Below are the Statement of Profit or Loss and Other Comprehensive Income of North, South & East Bhd for the year ended 31 March 2022 Revenue Cost of sales North RM'000 15,000 (2,400) South RM'000 12,500 (5,600) East RM'000 18,400 (4,500) 12,600 (660) 6,900 (800) 13,900 (780) Gross profit Selling and distribution expenses Administrative expenses Dividend from South Bhd Finance income Finance cost (1,030) (400) (1,300) 20 300 (160) (170) (120) Profit before tax Tax expense 10,800 (800) 4,900 (200) 12,600 (1,100) 10,000 4,700 11,500 Profit for the year Other Comprehensive Income Gain or loss on revaluation property Total comprehensive Income (400) 300 9,600 5,000 11,500 On 1 April 2020, North Bhd acquired 80% and 40% of the equity interest in South Bhd and East Bhd respectively. On the acquisition date, the retained profit of South Bhd was RM4,000,000 and East Bhd was RM2,000,000 i. North Bhd recognise only the parent's share of goodwill. During the year ended 31 March 2022, the parent's share of the goodwill impairment was RM10,000 ii. As at 31 March 2022, it was determined that investment in East Bhd was impaired by RM10,000 iii. Sales of South Bhd include RM240.000 sales to North Bhd. South Bhd sells to North Bhd at cost plus 20% and 30% of these goods still remain the closing inventories. iv. Sales of East Bhd include sales to North Bhd of RM100,000. East Bhd sells to North Bhd at 20% on profit. North has sold 50% of these goods at the year end. V. All depreciation, impairment and amortisation charges should be presented as part of administrative expenses. vi. The non-controlling interest is measured in proportion to the fair value of the net asset. Required: Prepare the Consolidated Statement of Profit or Loss and Other Comprehensive Income for North Group for the year ended 31 March 2022