Please help me . Please please

Pen Plc is a manufacturing company located in Nilai, Malaysia. On 1 April 2008, Pen Plc acquired 60% of the equity share capital of Shop Plc in a share exchange of two shares in Pen Plc for every three shares in Shop Plc. The issue of shares has not yet been recorded by Pen Plc. At the date of acquisition shares in Pen Plc had a market value of RM6 each share. Below are the summary draft financial statements of both companies. Statement of profit or loss for the year ended 30 September 2008 Pen Plc Shop Plc RM'000 RM'000 85,000 42,000 -63,000 -32,000 22,000 10,000 Revenue Cost of sales Gross profit Operating expenses Profit before tax Income tax expenses -8,300 -5,600 13,700 4,400 -4.700 -1,400 Profit for the year 9,000 3,000 Statements of financial position as at 30 September 2008 Pen Plc RM'000 Assets PPE 40,600 Current Assets 16.000 Total assets 56,600 Equity and Liabilities Equity shares of RM1 each 10,000 Retained earnings 35,400 45,400 Non-current liabilities Shop Ple RM'000 12,600 6.600 19.200 4,000 6,500 10,500 3,000 4,000 10% loan note Current liabilities Total equity and liabilities 8.200 4.700 56,600 19,200 The following information is relevant: (i) At the date of acquisition, the fair values of Shop Plc's assets were equal to their carrying amounts with the exception of an item of plant, which had a fair value of RM 2 million in excess of its carrying amount. It had a remaining life of five years at that date [straight-line depreciation is used]. Shop Plc has not adjusted the carrying amount of its plant as a result of the fair value adjustment. Sales from Shop Plc to Pen Plc in the post-acquisition period were RM 8 million. Shop Plc made a mark-up on cost of 40% on these sales. Pen Plc had sold RM 5.2 million (at cost to Pen Plc) of these goods by 30 September 2008 to their customers. (iii) Other than where indicated, statement of profit or loss items are deemed to accrue evenly on a time basis. (iv) Shop Plc's trade receivables at 30 September 2008 include RM 600,000 due from Pen Plc which did not agree with Pen Plc's corresponding trade payable. This was due to cash in transit of RM 200,000 from Pen Plc to Shop Plc. Both entities have positive bank balances. Pen Plc has a policy of accounting for any non-controlling interest at fair value. The fair value of the non-controlling interest at the acquisition date was RM 5.9 million. Consolidated goodwill was impaired by RM 1 million at 30 September 2008. Question 1 Required: Prepare the consolidated statement of profit or loss for Pen Plc for the year ended 30 September 2008. Required: Prepare the consolidated statement of financial position for Pen Plc as at 30 September 2008