The following are financial statements for Hanida Berhad and its foreign subsidiary Zala Pvt Ltd in Z country for year ended 31 December 2021: Statements of Profit & Loss for year ended 31 December 2021 Sales -) Cost of sales Opening inventory +) Purchases -) Closing inventory (1,000) Gross profit -) Expenses -) Depreciation Net profit 1,000 6,000 Hanida (RM'000) Zala (Z'000) 11,000 2,000 Investment in Zala Property, plant & equipment Inventory Trade receivables Bank Ordinary shares Retained profit b/f Retained profit for the year Non-current loan Trade payables Rates of exchange 1 January X7 Average rate for the year 31 December X7 100 800 (6,000) (100) Statements of Financial Position as at 31 December 2021 5,000 (1,200) (800) 3,000 Hanida (RM'000) Zala (Z'000) 1,200 4,800 1,000 1,800 600 9,400 3,400 3,000 (800) 1,200 (500) (300) 400 400 Zala RM 3 1 2.5 1 2 1 Date closing inventory purchased 2.25 1 Date opening inventory purchased 3 1 1 January X4 - date PPE acquired 4 1 3,000 100 500 200 3,800 2,000 1,000 400 200 200 Required: (a) Calculate goodwill on consolidation. Determine NCI on acquisition date. (b) Translate Statement of Financial Position of Zala Pvt Ltd (c) Translate Statement of Profit & Loss of Zala Pvt Ltd (d) Determine the exchange difference in statement of financial position and statement of profit and loss (e) Prepare consolidated statement of profit and loss for year ended 31 December 2021 (f) Prepare consolidated statement of financial position as at 31 December 2021