Sutera Sdn Bhd is the parent company of Maya Sdn Bhd and a current account is used to record transactions between the companies. On 31 May 2020, the balance on this account appeared as an asset of RM26,750 in the books of Sutera Sdn Bhd and as a liability of RM14,600 in the books of Maya Sdn Bhd. This discrepancy is caused by the fact that Maya Sdn Bhd sent a payment of RM12,150 to Sutera Sdn Bhd on 30 May 2020. Sutera Sdn Bhd did not receive the payment until 3 June 2020. Required: Explain how this matter will be dealt with in the consolidated statement of financial position at 31 May 2020.