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The statements of financial position of Poreal Bhd. (Poreal) and Sounty Bhd. (Sounty) as at 31 August 2021 are as follows: Poreal RM Sounty RM ASSETS Non-current assets Property, plant and equipment Investments 2,450,000 1,550,000 4,000,000 420,000 44,300 464,300 Current assets Inventories Trade receivables Bank 215,000 148,700 239,100 602,800 66,900 46,100 35,800 148,800 Total assets 4,602,800 613,100 EQUITY AND LIABILITIES Equity Share capital Retained earnings - as at 1 September 2020 - for the year ended 31 August 2021 3,500,000 530,500 188,500 4,219,000 200,000 212,880 70,000 482,880 Non-current liability Long-term loan 120,000 Current liabilities Trade payables Tax payable Dividend payables 78,000 52,220 100,800 91,000 72,000 263,800 130,220 Total equity and liabilities 4,602,800 613,100 The following information is relevant: 1. . Poreal acquired 60% of the equity share capital of Sounty on 1 September 2020. The acquisition was settled by a share exchange of four shares in Poreal for every five shares in Sounty acquired, and an issue of RM100 5% loan notes for every 300 shares in Sounty acquired. Both the share issue and loan notes issue had been recorded by Poreal. At the date of acquisition, the shares of Poreal had a market price of RM3.20 each. 2. At the date of acquisition, all assets of Sounty reflected their fair values as shown in the accounts except for the following: Type of assets Book value RM 70,000 55,000 Fair value Remaining useful life RM 100,000 10 years 90,000 5 years Plant Equipment Depreciation on all depreciable non-current assets is charged on the straight-line basis. Sounty has not incorporated the above fair values into its financial statements as at 31 August 2021. 3. At 31 August 2021, the closing inventories of Poreal included goods amounting to RM12,000 purchased from Sounty. Sounty had sold goods to Poreal at a profit margin of 20%. 4. At 31 August 2021, Poreal's books recorded RM11,300 owing to Sounty, which agreed with Sounty's corresponding receivable. 5. Poreal measures the non-controlling interest at fair value at the date of acquisition. The share price of Sounty at the date of acquisition was RM2.50 each. 6. At 31 August 2021, the consolidated goodwill has been determined to be impaired by RM6,000. 7. At the date of acquisition, the share capital of Sounty consisted of 200,000 ordinary shares. After its acquisition by Poreal, there had been no new issue of shares by Sounty. Required: Prepare the consolidated statement of financial position of Poreal Bhd. Group as at 31 August 2021