The following information relates to three companies as at 31 December 2021. Kay RM'000 Ely RM'000 Em RM'000 Non-current assets Freehold land and building 875 160 115 Property, plant and equipment 70 105 42.5 Investment in ordinary shares: Ely 250 Em 55 Current assets Inventories Account receivables Cash and bank 12.5 35 15 15 15 12 80 15 10 1,357.5 330 194.5 32 Equity and liabilities Ordinary share capital 1,175 225 150 10% Preference shares 100 25 Retained earnings 34 35 30 Trade payables 48.5 45 14.5 1,357.5 330 194.5 Additional information: a. The issued share capital comprises: Ordinary shares (in '000 units) 10% preference share (in '000 units) Kay Ely Em 650 200 150 50 20 ' Continued...