The statement of comprehensive incomes for Home and its wholly owned subsidiary Foreign for the year ended 31 July 2006 are shown below:

1. The presentation currency of the group is the $ and Foreign's functional currency is the Crown.
2. Home acquired 100% of the ordinary share capital of Foreign on 1 August 2004 for 204 000 Crowns. Foreign's share capital at that date comprised 1000 ordinary shares of 1 Crown each, and its reserves were 180 000 Crowns. In view of its subsidiary's losses, Home's directors conducted an impairment review of the goodwill at 31 July 2006. They concluded that the goodwill had lost 20% of its value during the year (before taking exchange differences into account). The impairment should be reflected in the consolidated financial statements for the year ended 31 July 2006.
3. On 1 June 2006, Home purchased an item of plant for 32 000 Florins. At the year end, the payable amount had not yet been settled. No exchange gain or loss in respect of this item is reflected in Home's statement of comprehensive income above.
4. Exchange rates are as follows:
On 1 August 2004: ........................................... 1.7 Crowns = $1
On 31 July 2006: .............................................. 2.2 Crowns = $1
Average rate for year ended 31 July 2006: ................ 2.4 Crowns = $1
On 1 June 2006: ............................................... 1.4 Florins = $1
On 31 July 2006: ............................................... 1.5 Florins = $1

Required:
Prepare the consolidated statement of comprehensive income for the Home group for the year ended 31 July 2006. (Work to the nearest $100.)

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Revenue Cost of sales Gross profit Distribution costs Administrative expenses Finance costs Profit (Loss) betore tax Income tax Profit (Loss) for the period Home 00D 3 000 2 400) 600 (32) (168) 15) 385 102) 283 Foreigm Crowns 000 650 (550) 100 (41) (87) (38) 10 (28)