The following are the statements of financial position of Oasis Bhd and Horizen Bhd as at 31 December 2021. Oasis Bhd RM'000 Horizen Bhd RM'000 Ordinary shares of RM1 each 225,000 100,000 Preference shares of RMI each 40,000 Share premium 25,000 Retained profit 55,000 15,000 305,000 155,000 Non-current liabilities 10% debentures 25,000 Current liabilities Current account - Oasis Bhd 20,000 Debenture interest payable 1,250 Preference dividends payable 2,000 Ordinary dividends payable 17,500 7,000 Trade payables 52,500 12,500 375,000 222,750 Investment in Horizen Bhd 60 million ordinary shares 65,000 30 million preference shares 30,000 RM20 million 10% debentures 20,000 Non-current assets 180,000 190,750 Current assets Trade receivables 16,000 13,000 Inventories 4,000 2,000 Current account - Horizen Bhd 35,000 Bank 25,000 17,000 375,000 222,750 Additional information: a) When Oasis Bhd acquired the investments in Horizen Bhd on 1 January 2019, the retained profit of Horizen Bhd had a credit balance of RM5,000,000. b) Horizen Bhd has provided for the second half-year's debenture interest and final ordinary and preference dividends. However, Oasis Bhd has not recognised its share of debenture interest and dividends from Horizen Bhd. c) The difference in the current accounts is due to inventories (at cost) sent by Oasis Bhd to Horizen Bhd which is still in transit. d) The receivables of Oasis Bhd include an amount of RM5,000,000 due from Horizen Bhd. However, on 30 December 2021, Horizen Bhd had remitted RM1,000,000 which was received by Oasis Bhd on 2 January 2022. You are required to prepare the consolidated statement of financial position for Oasis Bhd to 31 December 2021. [25 Marks]