The Statement of Profit \& Loss of P Bhd. and S Bhd. for the year ended 30 June 2017 is shown as follow Additional Information: 1- P Bhd acquired 60% of the share capital of S Bhd on 1 July 2016. 2- During the year, S Bhd sold goods costing RM 80,000 to P Bhd at 20% on selling price. As at the end of 30 June 2017 , one quarter of these goods remained unsold. Prepare the Consolidated Statement of Profit or loss of P Bhd for the period ended 30 June 2017