use this statement of financial position to answer the question below please. thank you

the accounting standard is IFRS 10, and s is given because the first part of the question was to prepare a consolidated financial statement of financial position

but i already did the consolidation statement of financial position

P Notes RM *000 RM *000 As at 31st Dec 2020 Non-current assets: Property, Plant and equipment Goodwill Investment in s 2,000 1,000 1,500 Net current asset 300 3,800 200 1.200 Share capital Retained earnings 300 3,500 3.800 800 400 1.200 (25 marks) Assuming P omitted certain transactions as illustrated below prepare a revised statement of financial position for P as at 31st December 2020. You must also discuss about the accounting treatment for the omitted (i) and (iii) with reference to any applicable accounting standard. i) Pacquired a new warehouse for RM 1,000,000 on 1st Jan 2020 with an estimated useful life of 20 years. The factory was brought into use immediately on the same day. The company adopts a cost model for all Property, plant and machinery. Account receivable will be provided a doubtful debt allowance of 10% of the outstanding amount P had an outstanding amount receivable of RM 100,000 as at 31st December 2020 ii) With a surplus funds of few millions, P invested in a number of commercial lots for RM 3,000,000 during the year of 2020. These properties are estimated to have a 20 years of useful life. The market value of these properties stands at RM 3,300,000 at the end of December 2020 iv) Due to a technical error, the controller found that the retained earnings of the company should be RM 7,440,000 instead of RM 3,500,000 Scenario P acquires 100% of S's ordinary shares for RM1,500,000 on 31" December 2018. S's reserves (consists of only retained earnings) were RM 400,000 at the date of acquisition. The following presents the statement of financial position of both companies as at 31 December 2020. Notes RM *000 RM *000 As at 31st Dec 2020 Non-current assets: Property, Plant and equipment Goodwill Investment in s 2,000 1,000 1,500 Net current asset 300 200 1.200 3,800 800 Share capital Retained earnings 300 3.500 3.800 400 1.200 (25 marks)