The draft statements of financial position of two companies as at 31 December 2020 were as Fn 11 an was Their draft statements of comprehensive income for the year ended 31 December 2020 were: 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 Bhd's retained earnings at the date of acquisition was RM9,450,000. Y in 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 Y in Group as at 31st December 2020