Regia purchased 50 percent of debentures of Rani on 1 January x4. Then on 1 April 4, Raja acquired an 80 percent interest in the RM200,000,000 issued ordinary share capital of Rani and 60 million of the 100 million issued Given below are extracts from the trial balance of the two companies as at 31 December x4. cumulative preference shares. Turnover Cost of sales Gross profit Operating expenses Operating profit before tax Dividends from quoted investments Debenture interest Debenture interest from Rani Raja RM'000 600,000 (180,000) 420,000 (240,000) 180,000 12,000 Rani RM'000 500,000 (200,000) 300,000 (190,000) 110,000 15,000 (6,000) Taxation Profit for the year 3,000 195,000 (40,000) 155,000 119,000 (30,000) 89,000 Additional information: a. Raja sold goods to Rani of RM40 million after 1 April x4. Raja sells to Rani at cost plus 331/3 percent. Of the goods purchased from Raja, one-quarter of the purchases remain in the closing inventory of Rani. b. Raja Rani RM'000 RM'000 Ordinary dividends paid in February x4 20,000 10,000 Preference dividends paid in February x4 5,000 Retained profit b/f at 1 January x4 30,000 (20,000) Required: i. Prepare the group's statement of profit or loss for the year ended 31 December x4. ii. Calculate the group retained profit as at 31 December 4. iii. Calculate the profit attributable to the non-controlling interest and the group retained profits if Rani paid the dividends in December 4