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Given below are the balances of Rizman Bhd and Rozaimi Bhd as at 31 December 2019. Rizman Bhd Rozaimi Bhd Non-current assets Land and Building 300,000 200,000 Other non-current assets 440,000 185,000 Investment in Rozaimi Berhad Ordinary Shares 250,000 10% Debentures 20,000 Current assets Inventories 40,000 20,000 Trade receivables 25,000 40,000 Bank 35,000 35,000 1,110,000 480,000 Equity Ordinary shares of RM1 each 800,000 300,000 100,000 5% preference shares 100,000 20,000 10% preference shares 20,000 Retained profit 160,000 90,000 Non-current liabilities 10% Debentures 50,000 Current liabilities Trade payables 50,000 15,000 Debenture interest payables 5,000 1,110,000 480,000 Additional information: i. Rizman Bhd acquired 250,000 of the issued ordinary shares and RM20,000 10% Debentures of Rozaimi Bhd on 1 January 2017 when the retained profit of Rozaimi Bhd had a negative balance of RM50,000. Non-controlling interest is measured based on the fair value of the net assets of the subsidiary. ifi. On 1 January 2017, the fair value of the land of Rozaimi Bhd was RM20,000 more than shown in the books. Rozaimi Bhd did not adjust its book to reflect the value. The piece of land is still remain with Rozaimi Bhd. iv. During the year ended 2019, Rozaimi Bhd sold inventories to Rizman Bhd at a price of RM8,000, this was calculated to give a mark-up on cost of 20% to Rizman Bhd. All inventories remain unsold till the end of the year. V. Rizman Bhd sold to Rozaimi Bhd on November 2019 an equipment with carrying amount of RM6,000 (cost RM9,000 and accumulated depreciation RM3,000) for RM7,000. The economic life of this equipment is another five years. vi. On top of that, Rizman Bhd sold one machine on December 2019 with carrying value RM10,000 (cost RM12,000 and accumulated depreciation of RM2,000) for RM9,000 to Syarikat Reka Sdn. Bhd. No adjustment on disposal and cash received has been made in the book of Rizman Berhad. vii. Rizman Bhd sold a piece of land on December 2019 costing RM50,000 for RM80,000 to Rozaimi Bhd. Rozaimi Bhd does not intend to sell this land. viii. Included in the trade receivable of Rizman Bhd is RM10,000 due from Rozaimi Bhd. However, Rozaimi Bhd sent RM4,000 on 30 December 2019, which Rizman Bhd received on 15 January 2020. ix. The director of Rizman Bhd and Rozaimi Bhd declared the following dividends on 30 December 2019: Rizman Bhd Rozaimi Bhd Ordinary shares RM28,000 RM9,000 Preference dividends RM5,000 RM2,000 X. Rizman Bhd has not taken credit for its debenture interest due from Rozaimi Bhd. xi. Goodwill is impaired by 15 percent at the end of 31 December 2019. Required: Prepare the Consolidated Statement of Financial Position of Rizman Bhd and its subsidiary as at 31 December 2019 (show necessary answer to calculate the amount of goodwill, non-controlling interest and group retained profit)