Statements of Financial Position of H&S as at 31.12.X9: Vivo (RM) Oppo (RM) building 145,000 580,000 275,000 Investment in Oppo - ordinary shares at cost Investment in preference shares of Oppo 85,000 Investment in RM15K 8% debentures of Oppo 23,000 528,000 580,000 420,000 285,000 Ordinary shares @RM1 each 8% preference shares of RM1 each Share premium 48,000 100,000 47,000 58,000 Retained profit 13,000 30,000 8% debentures 90,000 Other liabilities 17,000 580,000 528,000 Additional information Vivo acquired 150,000 ordinary shares, 65,000 10% preference shares and RM15.000 8% debentures in Oppo on 1.1.X8 when the balances in the accounts of S showed the following balances: Share premium - 55,000 Retained profit - 25,000 Impairment loss on goodwill was RM3.500 NCI is not measured at fair value on acquisition date. Required: Prepare the Consolidation Oppo of financial position of Vivo and its subsidiary Oppo as at 31.12.X9 Statements of Financial Position of H&S as at 31.12.X9: Vivo (RM) Oppo (RM) building 145,000 580,000 275,000 Investment in Oppo - ordinary shares at cost Investment in preference shares of Oppo 85,000 Investment in RM15K 8% debentures of Oppo 23,000 528,000 580,000 420,000 285,000 Ordinary shares @RM1 each 8% preference shares of RM1 each Share premium 48,000 100,000 47,000 58,000 Retained profit 13,000 30,000 8% debentures 90,000 Other liabilities 17,000 580,000 528,000 Additional information Vivo acquired 150,000 ordinary shares, 65,000 10% preference shares and RM15.000 8% debentures in Oppo on 1.1.X8 when the balances in the accounts of S showed the following balances: Share premium - 55,000 Retained profit - 25,000 Impairment loss on goodwill was RM3.500 NCI is not measured at fair value on acquisition date. Required: Prepare the Consolidation Oppo of financial position of Vivo and its subsidiary Oppo as at 31.12.X9