The following are the Statement of Financial Position of Alpha Bhd, Beta Bhd and Gama Bhd as at 30 June 2021. Alpha RM'000 Beta RM'000 Gama RM'000 14,200 1,000 5,280 3,000 2,680 600 Non-Current Assets Property, Plant & Equipment Intangible assets Investment in : Beta Gama Others Total Non-Current Assets 6,800 3,800 500 26,300 940 9,220 400 3,680 Current Assets Investories Trade Receivables Cash and cash equivalents Total Current Assets 1,816 820 1,764 4,400 1,280 660 360 2,300 360 180 800 1,340 Total Assets 30,700 11,520 5,020 Equity 4% preference shares Ordinary shares Retained earning as at 1st July 2020 Profit for the year Revaluation reserve Total Equity 60 22,300 5,200 1,920 600 30,080 4,000 2,800 2,200 1,100 500 10,600 1,700 1,340 700 3,740 Non-current Liabilities 5% Debentures 208 20 620 Current Liabilites Trade Payables Tax Payable Total Current Liabilities 330 82 412 880 20 900 648 12 660 Total Equity and Liabilities 30,700 11,520 5,020 Additional Information: a) The number of issued ordinary share capital of the three companies comprise the following: Alpha Beta Gama Ordinary Share 2,400,000 2,000,000 1,200,000 Preference Shares 40,000 3,600,000 b) On 1 July 2018, Alpha Bhd acquired 1,200,000 ordinary shares in Beta Bhd. On the date of its acquisition, the fair values of Beta Bhds net assets were equal to their book values with the exception of a plot of land that had a fair value of RM 700,000 in excess of its book value Beta Bhd did not incorporate this value in its accounts. On 1 July 2018, Alpha Bhd acquire 480,000 ordinary shares in Gama Bhd when the fair value of land is more than its carrying amount of RM 400,000. c) The balances of the retained earnings of the three companies are as follows: Alpha Bhd 1 JULY 2018 RM 2,400,000 RM 800,000 RM 500,000 Beta Bhd Gama Bhd d) During the year, Beta Bhd sold goods to Alpha Bhd at a selling pice of RM 500,000 which gave Beta Bhd a profit of 25% on cost. Alpha Bhd had half of these goods in inventor at June 30, 2021. e) During the year, Gama Bhd made inter-company sales to Alpha Bhd of RM 520,00 at cost plus 10% RM 11,000 of these goods were included in the inventory at the year end. f) Impairment tests at the end of the year indicated that, the goodwill in Gama Bhd was impaired by 10%. The impairment loss on the goodwill in Beta Bhd is RM 100,000 g) It is group policy to value non controlling interests at fair value. The fair value of the non-controlling interest in Beta Bhd as at July 1st 2018 was RM 3,800,000. Required : Prepare a Consolidated Statement of Financial Position of Alpha Bhd Group as at June 30, 2021. [Show all your working