The following are the draft of financial statements of the Zeneca Bhd, Fizer Bhd and Senovac Bhd for the year ended 30 June 2020: Assets Property, plant & equipment Investment in Fizer Investment in Senovac Inventories Trade receivables Cash at bank Equity and Liabilities Ordinary shares of RM1 each Retained profits Share premium 10% Debentures Bank loan Trade payables Other accruals Statement of Financial Position as at 30 June 2020 Zeneca Bhd RM 495,500 500,000 220,000 35,000 20,000 15,000 1,285,500 1,000,000 116,500 60,000 38,000 40,000 31,000 1,285,500 Fizer Bhd RM 480,000 40,000 40,000 30,000 590,000 400,000 80,000 49,500 30,000 27,500 3,000 590,000 Senovac Bhd RM 380,000 48,000 44,000 5,000 477,000 300,000 70,000 62,000 35,000 10,000 477,000 Additional information: 1. Zeneca Bhd bought 80% of ordinary shares of Fizer Bhd on 1 July 2018. The consideration was paid by cash of RM500,000. On that date, the share premium and retained profits of Fizer Bhd were amounted to RM30,000 and RM40,000 respectively. As at the acquisition date, a piece of land of Fizer Bhd had a fair value of RM20,000 more than its carrying amount. Fizer Bhd did not adjust its record to account for the increase in value. The non-controlling interest's fair value as at the acquisition date was at RM320,500. 2. On 2 July 2019, Zeneca Bhd acquired 45% ordinary shares of Senovac Bhd when the retained profits of Senovac Bhd was RM35,000. The consideration was settled through a cash payment amounted to RM220,000. There has been no new issue of shares of Senovac Bhd since the date of acquisition. 3. During the year ended 2020, Zeneca Bhd purchased inventories from Fizer Bhd at selling price of RM105,000 with 20% margin. 40% of these inventories are yet sold at the end of the year. 4. Senovac Bhd also bought an inventories at RM30,000 from Fizer Bhd. Similarly, the profit margin is at 20% and as reported at the year-end, 1/3 of the inventories were remained unsold. 5. Zeneca Bhd sold an equipment with a carrying value of RM50,000 to Fizer Bhd for a selling price of RM52,000. The equipment is having four years remaining useful life and to be depreciated based on straight line method, giving full year's depreciation in the year of purchase and none in the year of disposal. 6. A 10% is allocated for the impairment of the goodwill on consolidation and non-controlling interest is to be measured at its fair value. 7. A review on 30 June 2020 reveals that the investment in Senovac Bhd has been impaired for RM15,000. Required: Construct the Consolidated Statement of Financial Position of Zeneca Bhd Group as at 30 June 2020. Disclose all workings.