The draft statements of financial position of two companies as at 31 December 2020 were as follows:

	Yin Bhd		Yang Bhd
	RM000	RM000	RM000	RM000
Non-current assets
Property, plant and equipment		52,000		20,000
Investment in Yang Bhd, at cost		26,000		-
		78,000		20,000
Current Assets
Inventory	20,410		5,500
Trade receivables	11,000		3,700
Interest receivable	40		-
Bank and cash	1,000		-
		32,450		9,200
Total assets		110,450		29,200
Equity
Ordinary shares of 50 sen each		35,000		5,000
Share premium		11,000		4,500
Retained earnings		15,650		12,000
		61,650		21,500
Non-current liabilities
4% Debentures 2030		30,000		4,000
Current Liabilities
Trade and other payables	18,300		3,540
Interest payable	-		160
Dividend payable	500	18,800	-	3,700
		110,450		29,200

Their draft statements of comprehensive income for the year ended 31 December 2020 were:

	Yin Bhd	Yang Bhd
	RM000	RM000
Revenue	122,500	27,200
Less: Cost of sales	80,900	15,700
Gross profit	41,600	11,500
Less: Administration and distribution costs	24,500	6,500
	17,100	5,000
Income from investments	40	-
Interest expense	1,200	160
Profit on ordinary activities before tax	15,940	4,840
Less: Taxation	5,000	1,500
Profit on ordinary activities	10,940	3,340

Yin Bhd acquired its investment in Yang Bhd on 1 January 2020. The investment comprises:

8,000,000 ordinary shares for RM25 million

1,000,000 debentures for RM1 million

The balance on Yang Bhds retained earnings at the date of acquisition was RM9,450,000.

Yin Bhd sold goods to Yang Bhd for RM3,500,000 during the year ended 31 December 2020. All of these remained in inventory at the year end. Yin Bhd had sold these at its normal margin of 20%.

Yin Bhd is of the opinion that the goodwill is impaired and is now worth RM7 million.

Required:

Prepare the consolidated statement of financial position and statement of comprehensive income for Yin Group as at 31^st December 2020.