Bill plc acquired 80% of the common shares and 10% of the preferred shares in Ben plc on 31 December three years ago when Ben€™s accumulated retained profits were £45,000. During the year Bill sold Ben goods for £8,000 plus a mark-up of 50%. Half of these goods were still in stock at the end of the year. There was goodwill impairment loss of £3,000. Non-controlling interests are measured using method 1.
The statements of comprehensive income of the two companies for the year ended 31 December 20X1 were as follows:

Required:
Prepare a consolidated statement of comprehensive income for the year ended 31 December20X1.

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Bil Revenue Cost of sales Gross profit Expenses 300,000 90,000 210,000 88,623 121,377 6,000 80,000 90,000 90,000 60,000 30,000 Dividends received - common shares Dividends received preferred shares Profit before tax Income tax expense Profit for the period 450 27,827 21,006 06,82 30,000 9,000 21,000