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Leo Bhd started business many years ago. Over the years, the company has successfully acquired several smaller companies. The Statements of Comprehensive Income of Leo Bhd and its subsidiaries are presented below: Additional information: (i) On 1 January 2020, Leo Bhd acquired 75% of Tiger Bhd's 25 million RM1 ordinary shares for RM35 million when Tiger Bhd's retained earnings was RM18 million. (ii) On 1 January 2021, Leo Bhd acquired 80% of Cat Bhd's 10 million RM.1.60 ordinary shares for RM13 million. (iii) Leo Bhd entered into a joint venture business with Lion Bhd where Leo Bhd has 50% share. As at 31 December 2021 , the business incurred a loss of RM1.6 million. (iv) Leo Bhd disposed 3.75 million of its shares in Tiger Bhd for RM7 million on 31 December 2021. There was no change in the ordinary shares issued by Tiger Bhd since 1 January 2020. (v) Revaluation of Tiger Bhd's asset on the acquisition date revealed that a land has increased in value by RM1.7 millon compared to its carrying value. Tiger Bhd has not adjusted its book to account for the increase. (vi)Cat Bhd disposed equipment to Tiger Bhd on 1 February 2021 at a gain of RM0.4 million. The equipment was depreciated at 20% per annum using the reducing balance method. (vii) During the financial year, Leo Bhd sold inventories to Cat Bhd as follows: It is the group's policy to earn profit margins of 10% on intercompany sale of inventories. (viii) Tests conducted on 31 December 2021 showed that an impairment of RM300,000 was required for goodwill on acquisition of Tiger Bhd. (ix)Leo Bhd valued the non-controlling interest in its subsidiaries using the partial goodwill method. Required: Prepared the Consolidated Statement of Profit or Loss and Other Comprehensive Income and the Consolidated Statement of Changes in Equity of Leo Bhd for the year ending 31 December 2021. Leo Bhd started business many years ago. Over the years, the company has successfully acquired several smaller companies. The Statements of Comprehensive Income of Leo Bhd and its subsidiaries are presented below: Additional information: (i) On 1 January 2020, Leo Bhd acquired 75% of Tiger Bhd's 25 million RM1 ordinary shares for RM35 million when Tiger Bhd's retained earnings was RM18 million. (ii) On 1 January 2021, Leo Bhd acquired 80% of Cat Bhd's 10 million RM.1.60 ordinary shares for RM13 million. (iii) Leo Bhd entered into a joint venture business with Lion Bhd where Leo Bhd has 50% share. As at 31 December 2021 , the business incurred a loss of RM1.6 million. (iv) Leo Bhd disposed 3.75 million of its shares in Tiger Bhd for RM7 million on 31 December 2021. There was no change in the ordinary shares issued by Tiger Bhd since 1 January 2020. (v) Revaluation of Tiger Bhd's asset on the acquisition date revealed that a land has increased in value by RM1.7 millon compared to its carrying value. Tiger Bhd has not adjusted its book to account for the increase. (vi)Cat Bhd disposed equipment to Tiger Bhd on 1 February 2021 at a gain of RM0.4 million. The equipment was depreciated at 20% per annum using the reducing balance method. (vii) During the financial year, Leo Bhd sold inventories to Cat Bhd as follows: It is the group's policy to earn profit margins of 10% on intercompany sale of inventories. (viii) Tests conducted on 31 December 2021 showed that an impairment of RM300,000 was required for goodwill on acquisition of Tiger Bhd. (ix)Leo Bhd valued the non-controlling interest in its subsidiaries using the partial goodwill method. Required: Prepared the Consolidated Statement of Profit or Loss and Other Comprehensive Income and the Consolidated Statement of Changes in Equity of Leo Bhd for the year ending 31 December 2021