Given below are the balances of Hero and Super as at 31 December x5

Given below are the balances of Hero and Super as at 31 December x5. Investment in 170,000 ordinary shares of Super at cost Hero Super Land and building RM RM Other non-current assets 300,000 305,000 500,000 135,000 Inventories 210,000 Trade receivables 40,000 20,000 Bank balance (debit balance) 25,000 40,000 Trade payables 25,000 35,000 Ordinary shares 50,000 30.000 100,000 5% preference shares 800,000 425,000 Retained profit at 31 December 5 100,000 150,000 80,000 Additional information: a Hero acquired 170,000 of the 425,000 issued ordinary shares of Super on 1 January 5 when the retained profit of Super was RM50,000. Hero was able to vote in 9 out of 12 directors to the board of directors and controls the board. b. During the current year, Super sold inventories of sale value RM12,000 to Hero Super sold these goods to Hero at cost plus 20 percent. Hero has not sold 50 percent of these goods yet. In addition, Hero has not paid Super for these goods. On 1 July 5, Hero sold a piece of land costing RM50,000 for RM80,000 to Super. Super does not intend to sell this land. d. The directors of Hero and Super declared the following dividends on 20 December 25: Hero Super Ordinary dividends RM28,000 RM9,000 Preference dividends RM2,500 e Goodwill is impaired by 25 percent. From the information given, above you are required to prepare the consolidated statement of financial position as at 31 December x5. C.