please make the consolidated income statement for P group

Below are the statements of profit or loss for P,S and A for the year ended 30 September 208 Statements of profit or loss for the year ended 30 September 208 Further information: - P acquired 80% of S several years ago. - P acquired 30% of the equity share capital of A on 1 October 206. - During the year, P sold goods to A for $1 million at a mark-up of 25%. At the year-end, A still held one quarter of these goods in inventory. - At 30 September 208, it was determined that the investment in the associate was impaired by $35,000, of which $20,000 related to the current year. Required: Prepare the consolidated statement of profit or loss for the P group for the year ended 30 September 208