The following information is related to P Ltd and its subsidiary for the year ended 30th September, 2008 Amounts in '000' Sales revenue Cost of sales Gross profit Expenses Dividends from S Ltd Profit before tax income tax expense profit after tax Dividends paid Retained profit Retained profit brought fwd Retained profit carried fwd P Ltd 1,540,000 882,000 658,000 147,000 33,600 544,600 91,000 453,600 280,000 173,600 644,000 817,600 S Ltd 700,000 420,000 280,000 210,000 70,000 14,000 56,000 42,000 14,000 148,400 162,400 You are further given the following information a) The issued share capital of P Ltd comprised of 5,000,000 ordinary shares @ Shs 1,400 whereas that of S Ltd comprised of 1,000,000 ordinary shares @ Shs 1,400 b) PLtd acquired 80% of the issued share capital of S Ltd in 2004 when the retained profit in S Ltd was Shs 78,400,000 You are required to prepare the P Ltd group consolidated income statement for the year ended 30th September, 2008 and show extract of statement of changes in equity