The financial statements of three companies in a group for the year 2020 are as follows: Statements of Comprehensive Income for the year ended 31 December 2020 Sales Cost of sales Gross profit Dividend income Operating expenses Profit before tax Tax Profit after tax Biru Berhad Hijau Berhad Kuning Berhad RM'000 RM'000 RM'000 800 500 400 (600) (250) 200 250 (150) 250 60 48 0 (100) 160 (100) 198 (50) 200 (32) (30) (40) 128 168 160 Statements of Financial Position as at 31 December 2020 Biru Berhad Hijau Berhad Kuning Berhad RM'000 RM'000 RM'000 Ordinary shares (RM1) 600 300 300 Retained profits 308 400 280 Amount payable to subsidiary 60 20 0 Other liabilities 230 420 170 1,198 1,140 750 Investment in Hijau Berhad 330 0 0 Investment in Kuning Berhad 0 280 0 Amount receivable from parent 0 60 20 Other assets 868 800 730 1,198 1,140 750 Statements of Changes in Equity (partial) for the year ended 31 December 2020 Biru Berhad Hijau Berhad Beginning retained profits Profit for the year Dividend Ending retained profits Kuning Berhad RM'000 RM'000 RM'000 210 332 200 128 168 160 (30) (100) (80) 308 400 280 Biru Berhad acquires 70 percents interest in Hijau Berhad on 1 January 2016, when Hijau Berhad's retained profits were RM150,000. Hijau Berhad acquires 60 percents interest in Kuning Berhad in January 2016, when Kuning Berhad's retained profits were RM100,000. There was an impairment loss of RM20,000 written off in 2018 arising from the acquisition of Hijau Berhad. There is no impairment loss arising from the acquisition of Kuning Berhad. The group starts to sell to each other in 2020 at cost plus 30 percents. During the year 2020, Kuning Berhad sold goods to Hijau Berhad for RM50,000 and Hijau Berhad sold goods to Biru Berhad for RM80,000. As at 31 December 2020, the unrealised profit in the inventories of Hijau Berhad is RM10,000 and that in the inventories of Biru Berhad is RM15,000. NCI is not measured at fair value on acquisition date. Required: (b) Prepare the consolidated statement of financial position as at 31 December 2020