FF Ltd acquired 80% of the ordinary share capital of GG Ltd on 1 April 2016. On that date, the retained earnings of GG Ltd were £18,260. There are no preference shares. The statements of comprehensive income of FF Ltd and GG Ltd for the year to 31 March 2020 are as follows:

The statement of changes in equity for FF Ltd and GG Ltd show the following retained earnings figures for the year to 31 March 2020:

On 4 March 2020, FF Ltd sold goods to GG Ltd for £10,000. These goods had cost FF Ltd £6,000. One-quarter of them were included in GG Ltd's inventory at 31 March 2020.

Required:
(a) Prepare a consolidated statement of comprehensive income for the year to 31 March 2020, assuming that there are no impairment losses in relation to goodwill.
(b) Prepare an extract from the consolidated statement of changes in equity for the year to 31 March 2020, showing the changes in the group's retained earnings.

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Sales revenue Cost of sales Gross profit Operating expenses Operating profit Dividends received Profit before tax Taxation Profit for the year FF Ltd £ 359,800 102,600 257,200 118,480 138,720 28,000 166,720 32,000 134,720 GG Ltd £ 154,600 55,550 99,050 19,300 79,750 79,750 16,000 63,750