The following are statements of financial position as at 31 December 20X7:

	Pascal Bhd (RM)	Saville Sdn Bhd (RM)	Curie Sdn Bhd (RM)
Assets
Non-current assets: Property, plant and equipment	3,780,000	1,177,250	562,930
Investments in Saville Sdn Bhd: - 720,00 units ordinary shares (75%) - 20,000 units 10% cumulative preference shares (20%) - RM48,000 8% debentures	850,000 20,000 48,000	- - -	- - -
Current assets: Inventories Trade receivables Bill receivables Loan to Saville Cash in bank	195,600 150,000 81,600 84,000 79,200	100,800 96,000 46,800 Nil 76,000	56,860 49,510 Nil Nil 37,800
Total	5,288,400	1,496,850	707,100
Equities & Liabilities
Ordinary shares	3,925,000	974,000	580,000
10% Cumulative Preference shares	750,000	100,000	nil
Revaluation reserve	17,000	8,200	26,000
Retained earnings b/f Profit for the year	217,100 116,300	18,170 45,280	31,020 22,830
8% Debentures	Nil	80,000	nil
Current liabilities: Trade payables Bills payables Loan from Pascal Bhd	143,000 120,000 nil	87,200 100,000 84,000	47,250 Nil Nil
Total	5,288,400	1,496,850	707,100

Additional information:

1. Pascal Berhad acquired the shares and debentures of Saville on 1 January 20X6 when the retained earnings of Saville was RM11,000. On the acquisition date, one of the machinery belonging to Saville which had a net book value of RM91,000 was estimated to have a fair value of RM77,000. The estimated useful life of the machine was 7 years on the date of acquisition. The adjustment in fair value has not been recorded.
2. On 1 July 20X7, Saville sold to Pascal equipment with the carrying cost of RM60,000 for RM72,000. The estimated useful life of this equipment is 6 years.
3. During the year, Saville sold inventories to Pascal at cost plus 25% with the sales price of RM65,000. 70% of the inventories have been sold.
4. The directors of Saville have declared full year dividends for cumulative preference shares and half year interest for the debentures has not been accrued. Pascal Berhad has declared ordinary shares dividends of 5sen/share. Pascal has 3 million shares in issuance.
5. Interest on loan given by Pascal to Saville has not been accrued. The interest rate is 10% per annum.
6. Pascal acquired 60% (300,000 units) of the ordinary shares of Curie Sdn Bhd on 1 January 20X7 by issuing 1 ordinary share for every 2 shares acquired in Curie. The fair value of Pascals ordinary shares on this date was RM2.90. Pascal will also be required to pay an additional RM108,000 for this acquisition on 1 January 20X8. The cost of capital is 8% per annum.
7. The group uses use straight line method of depreciation chargeable on a monthly basis. Partial goodwill is applied to prepare the group accounts. Goodwill was impaired by 50% for Saville on 31 December 20X7.
8. On 31 December 20X7, plant belonging to Pascal and Saville had fair values of RM2,500 and RM1,200 more respectively than the carrying value.

Required:

Prepare the consolidated statement of financial position for the group as at 31 December 20X7.

Note: Show all relevant workings.