The financial statements of A Bhd and B Bhd (as in Question 6 above) for the year 207 are as follow: (a) Statement of comprehensive incomes for the year ended 31 December 207 (b) Balance sheets as at 31 December 20X7 (c) Statements of changes in equity (partial) for the year ended 31 December 207 (b) Balance sheets as at 31 December 207 (c) Statements of changes in equity (partial) for the year ended 31 December 207 A Bhd acquired 60% interest in B Bhd for a cash consideration of RM210,000 on 31 December 20X6. At that date B Bhd's net assets are represented by share capital of RM100,000 revaluation reserve of RM100,000 and retained profit of RM100,000. The excess payment is for goodwill. A Bhd has adopted MFRS 3 in 20X6. In 20X7, there is goodwill impairment loss of RM8,000. In April 20X7, A Bhd sold a piece of machinery (which was carried at its book at cost of RM60,000 less accumulated depreciation RM30,000) to B Bhd for RM40,000. The machinery has a remaining useful life of 5 years. The group adopts a policy to depreciate depreciable assets using straight line method over 10 years, and to provide for a full year's depreciation if the asset has been used for more than 6 months during the year. During the year 20X7, B Bhd sold goods to A Bhd at cost plus 20%. The total intragroup sale for the year is RM100,000. The unrealised intragroup profit in the closing stock as at 31 December 20X7 is RM10,000. During the year 20x7, both A Bhd and B Bhd revalued their respective land. The dividends are paid out of current year's profits. Required: (a) Prepare the consolidated statement of comprehensive income, the consolidated balance sheet and the consolidated statement of changes in equity (partial) for A Bhd and its subsidiary for the year 20X7