WENNIE Berhad, a supplier of fine apparel, agreed to acquire the business of a rival firm, SYAHLEN Berhad, taking over all assets and liabilities as of 1 June 2019. The price agreed on wa RM60,000, payable RM20,000 in cash and the balance by the issue to the selling company of 16,000 fully paid shares in WENNIE Berhad, these shares having a fair value of RM2.50 per share. The trial balances of the two companies as at 1 June 2019 were as follows: WENNIE Berbad SYAHLEN Berbad Dr RM CI RM DI RM CI RM 90,000 Share capital Retained earnings 100,000 12,000 2,000 24,000 Accounts payable 20,000 Cash 30,000 50,000 Plant (net) 30,000 Inventory Accounts receivable 14,000 8,000 12,000 26,000 20,000 Government bonds Goodwill 10,000 16.00 114.000 All the identifiable assets of SYAHLEN Berhad were recorded at fair value except the inventory, which was worth RM28,000 (assume no tax effect). The plant had an expected remaining life of five years. The business combination was completed and SYAHLEN Rechad went into liquidation Costs of liquidation amounted to RM1,000. WENNIE Berhad incurred incidental costs of RM500 in relation to the acquisition. Costs of issuing shares in WENNIE Berhad were RM40. REQUIRED: Calculate goodwill on consolidation, if any. Generate the group statement of financial position after completion of the business combination