Additional information: (i) On 31 December 2013, P Bhd. acquired 150,000 RM1 ordinary shares in S Bhd. for a consideration of RM300,000. The share price of S Bhd. was valued at RM1.20 on 31 December 2013. (ii) The group values the non-controlling interest on the date of acquisition based on the share value of S Bhd. (iii) On 31 December 2013, S Bhd. had RM10,000 and RM20,000 in general reserves and retained profits respectively. The share premium account of S Bhd. of RM10,000 arose prior to 31 December 2013. (iv) The freehold land of S Bhd. had a fair value of RM100,000 in excess of its book value on 31 December 2013. No adjustment had been made in the accounts of S Bhd. (v) During the year 2016, S Bhd. sold trading inventorics costing RM7,000 to P Bhd. for RM16,000 and all these inventories remain unsold. (vi) Included in the trade receivables of P Bhd. is RM20,000 due from S Bhd. S Bhd. had posted a cheque for RM5,000 on 30 December 2016, but was received by P Blid. on 3 January 2016. (vii) A total of 20% of the full goodwill was impaired by 31 December 2016. (viii) The directors of S Bhd. declared RM5,000 dividends in December 2016. Required: Prepare the Consolidated Statement of Financial Position of P Bhd. as at 31 December 2016.