The following are the statements of financial position of Percie, Robin and Van as at 31 December x7: Assets Non-current assets Investment in Robin-300,000 ordinary shares Investment in Van-100,000 ordinary shares Loan to Robin Loan to Van Current assets Equity and Liabilities Ordinary share capital Retained profit Loan from Percie Current liabilities Percie RM'000 500 Robin RM'000 700 Van RM'000 600 500 200 30 20 100 50 1,350 750 1,000 500 300 200 30 50 20 1,350 750 e 888 Additional information: a. The number of ordinary shares in issue of the three entities is as follows: Percie 500,000 ordinary shares Robin 500,000 shares Van 400,000 shares b. Percie acquired the shares in Robin on 1 January x6 when the retained profit of Robin was RM100,000 (credit). The carrying amounts of the assets of Robin reflected their fair values when Percie purchased Robin's shares. c. On 1 January x6, Percie purchased the shares in Van when Van's retained profit was RM60,000 (credit). Percie exerts significant influence over Van. On 1 January x6, the fair value of a non-depreciable asset of Van was RM100,000 more than its carrying amount and on 31 December x7, the same asset's fair value rose by RM80,000. Percie wants to recognise the increase in fair value. d. During the year, Percie sold inventories to Van. Sales are made at cost plus 25 percent. Included in the current assets of Van are RM20,000 inventories bought from Percie. unsold (yet sell) e. Included in the current assets of Percie are dividends receivable from Robin and Van of RM3,000 and RM2,000, respectively. f. Percie recognises the parent's share of goodwill only. g. Goodwill in Robin is impaired by RM28,000 as at 31 December x7. h. Investment in associate is not impaired. Required: i. Prepare the consolidated statement of financial position as at 31 December x7. ii. Show detailed working for the amount of investment in Van.