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The followings are Statement of Financial Position of Harry Bhd and its subsidiary, Suci Bhd as at 31 December 2017. Harry Suci RM'000 RM'000 Non-current assets Land and building 412,000 633,200 Plant and equipment 180,000 127,800 Investment in Suci: 320 million Ordinary shares at cost 650,000 40 million 10% Preference shares 40,000 RM20 million 10% Debentures 20,000 Current assets Inventories 50,000 40,000 Loan to Suci 15,000 Trade receivables 45,000 40,500 Bank 63,000 24,000 Total Assets 1,475,000 865,500 Equity and liabilities Ordinary shares RM1 each 800,000 400,000 200 million 5% Preference shares 200,000 100 million 10% Preference shares 100,000 Share premium 151,000 100,000 Retained earnings 202,000 170,000 10% Debentures 80,000 50,000 Loan from Harry 13,000 Debenture interest payables 4,000 2,500 Trade payables 38,000 30,000 Total equity and liabilities 1,475,000 865,500 Additional information: 1. Harry Bhd. acquired the shares and debentures in Suci Bhd on 1 January 2015 when the retained profit and share premium of Suci Bhd. was RM 50,000 and RM 100,000 respectively. The purchase consideration was made up of the followings: i. An immediate cash payment of RM650 million. ii. A deferred payment of RM22 million if the profits of Suci Bhd. increase by 20% over the next year. iii. Harry Bhd.'s cost of capital is 10% per annum and Harry Bhd. has only recorded the cash consideration of RM650 million. 2. On 1 January 2015, the fair value of the land of Suci Bhd. was 50% more than the carrying amount of RM100 million. No changes have been made in the financial statements of Suci Bhd. regarding the fair value adjustment. This land still remains in Suci Bhd. and the fair value of the land was RM 200 million at 31 December 2017. Meanwhile, the fair value of the land of Harry Bhd. was RM 20 million higher than its carrying amount as at 31 December 2017. The deferred tax liability on revaluation surplus is to be recognized at 5%. 3. During the current year, Harry Bhd. sold a plant costing RM10 million for RM12 million to Suci Bhd. The remaining life of the plant is 10 years and it is depreciated using straight line method. 4. During the year ended 31 December 2017, Suci Bhd. sold goods valued at RM18 million to Harry Bhd. and RM8 million of these goods still remain in the Harry Bhd.'s premise. The policy of Suci Bhd. is to sell trading inventories to Harry Bhd at cost plus 25%. 5. Trade receivables of Harry Bhd. include RM22 million due from Suci Bhd. 6. On 25 December 2017, Suci Bhd. remitted RM2 million on account of the loan. However, Harry Bhd. has not recorded the remittance yet. 7. The debenture interest payables are for second half year and Harry Bhd. has not recorded its debenture interest due from Suci Bhd. Required: a. Measure the amount of goodwill on consolidation (non-controlling interest is measured at the fair value of net assets). b. Prepare the Consolidated Statement of Financial Position of the group as at 31 December 2017