The Statement of profit or loss of Hamidah Sdn Bhd, Salmah Sdn Bhd, and Atikah Sdn Bhd for the year ended 31 December 2018.

	Hamidah Sdn Bhd	Atikah Sdn Bhd
Sales	1,200,000	400,000
Cost of Sales	(400,000)	(200,000)
	800,000	200,000
Operating expenses	(150,000)	(80,000)
Dividends from Atikah Sdn Bhd	5,000
	655,000	120,000
Taxation	(150,000)	(40,000)
Profit after tax	505,000	80,000

Additional Information:

1. Hamidah Sdn Bhd acquired 75% of the issued ordinary shares of Atikah Sdn Bhd on 1 January 2018.
2. ii. Investment in Atikah Sdn Bhd was tested for impairment and impaired by RM2,500 as at 31 December 2018.

Required

: Prepare the consolidated statement of profit or loss for the year ended 31 December 2018.