The draft summarised statements of comprehensive income of three companies for the year ended 31 December 2020 are shown below: Pastries Vanilla Milk Berhad Berhad Berhad RM'000 RM'000 RM'000 Revenue Cost of sales Gross profit Selling expenses 6,800 4,200 5,580 (2,720) (1,565) (3,220) 4,080 2,635 2,360 (720) (520) (160) General administrative expenses (1,470) (1,115) (1,310) Profit from operations 1,890 1,000 890 Dividend income from Vanilla Bhd 20 Dividend income from Earth Bhd 40 Interest expense (425) (125) (40) Profit before tax 1,525 875 840 Tax expense Profit for the year The following information is also available: (280) (175) (170) 1,245 700 670 1. On 1 January 2015, Pastries Berhad acquired 300,000 ordinary shares of Vanilla Berhad for RM650,000. The issued share capital of Vanilla Berhad at that date amounted to 500,000 ordinary RM1 shares. Vanilla Berhad's retained earnings on 1 January 2015 amounted to RM237,500. 2. Pastries Berhad acquired 80% of the ordinary RM1 shares in Milk Berhad on 1 January 2018 for RM276,000. On that date, Milk Berhad's share capital amounted to RM240,000 and its accumulated retained earnings was reported at RM148,000.